Independent turnover from petroleum product sales was taxable where the dealer purchased and resold goods, not as a mere agent.

Turnover from petroleum product sales was held taxable because the agreement showed the dealer was not acting as a mere selling agent of Indian Oil Corporation; he was authorised to purchase the goods and resell them in the open market through his petrol bunk. On that basis, the sales constituted independent turnover and did not qualify for tax exemption. The revisional authority was also justified in interfering with the appellate order, since it had wrongly treated taxable turnover as exempt and the error was prejudicial to the Revenue. The exemption claim was rejected and the revisional order upheld.

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Issues: Whether the appellant's turnover from petroleum products was exempt from tax on the footing that the sales were made only as an agent of the Indian Oil Corporation, and whether the Commissioner was justified in revising the appellate order and restoring the assessment.

Analysis: The agreement between the appellant and the Indian Oil Corporation showed that the appellant was not acting as a mere selling agent. He was permitted to purchase the petroleum products and resell them in the open market through his petrol bunk. The sales, therefore, constituted independent turnover liable to tax. The Commissioner's interference was justified because the appellate order had wrongly treated taxable turnover as exempt turnover and the error was prejudicial to the Revenue.

Conclusion: The claim of exemption was rejected, the revisional order was upheld, and the turnover was held taxable.

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