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of <h1>Supreme Court remands case to Tax Tribunal for assessment of commission agent status. High Court decision overturned.</h1> <h3>M/s. Sharma Coal Company Versus The Commnr., Sales Tax, U.P.</h3> The Supreme Court allowed the appeal, remanding the case to the U.P. Trade Tax Tribunal to ascertain if the assessee qualifies as a commission agent. The ... - The Supreme Court allowed the appeal and remanded the case to the U.P. Trade Tax Tribunal to determine if the assessee is a commission agent. The High Court's decision was set aside as it did not have a finding on this matter. The Tribunal had not considered the facts properly, so the case needs to be reconsidered. No costs were awarded.
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