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of <h1>High Court rules Indian Oil agent's sales independent, subject to tax per agreement terms</h1> The High Court dismissed the appeal of an agent of Indian Oil Corporation, ruling that the appellant's sales of petroleum products were independent and ... - The appellant, an agent of Indian Oil Corporation, claimed exemption on turnover from selling petroleum products. The High Court held that the appellant's sales were independent and liable to tax, as per the agreement terms. The Commissioner correctly exercised jurisdiction to bring the turnover to tax. The appeal was dismissed.
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