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<h1>Court upholds Tribunal decision on tax case involving disputed turnover. Assessee acted as selling agent, not engaging in second sales.</h1> <h3>Southern Trading Company Versus State of Tamil Nadu</h3> Southern Trading Company Versus State of Tamil Nadu - [1985] 60 STC 111 (Mad) The disputed turnover of Rs. 3,61,545.80 represents sales by the assessee as a selling agent for yarn produced by mills, not second sales of yarn. The Tribunal found that the assessee is only a selling agent based on the contract terms, where the assessee agreed to sell the yarn at the price fixed by the mills. The Court upheld the Tribunal's decision, dismissing the tax case.