https://www.taxtmi.com/caselaws?id=102158 The Orissa Taxation (on Goods Carried by Road and Inland Waterways) Act, 1959 treated liability as attaching to a dealer, and the explanation deemed the manager or agent of a dealer residing outside Orissa to be a dealer for assessment purposes. The Court held that the agent itself need not have a place of business or residence in Orissa; it was sufficient that it carried on storage and related operations for a non-resident principal within the State. Residence was relevant only for the principal dealer, and for a company that depended on the location of its actual management and central control. As the principal companies were managed and controlled from Calcutta, they were non-resident dealers in Orissa, and the assessment against the appellant-company was valid. en-us Wed, 23 Nov 1983 00:00:00 +0530 Fri, 06 Jun 2014 16:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=102158 The Orissa Taxation (on Goods Carried by Road and Inland Waterways) Act, 1959 treated liability as attaching to a dealer, and the explanation deemed the manager or agent of a dealer residing outside Orissa to be a dealer for assessment purposes. The Court held that the agent itself need not have a place of business or residence in Orissa; it was sufficient that it carried on storage and related operations for a non-resident principal within the State. Residence was relevant only for the principal dealer, and for a company that depended on the location of its actual management and central control. As the principal companies were managed and controlled from Calcutta, they were non-resident dealers in Orissa, and the assessment against the appellant-company was valid. Case-Laws VAT and Sales Tax Wed, 23 Nov 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=102158