https://www.taxtmi.com/caselaws?id=127238 Commission agents acting for known principals were held entitled to exemption under Section 8 of the Madras General Sales Tax Act. The dealings showed that the Government treated the firewood owners as the real sellers, while the respondents only procured and supplied the goods for an agreed commission. Because the arrangement was controlled by the Government, which fixed the commission and consistently proceeded on the basis that the respondents were agents, they were not independent dealers selling on their own account. The respondents were therefore not liable to sales tax on the turnover in question. en-us Thu, 23 Oct 1952 00:00:00 +0530 Tue, 05 Mar 2013 18:45:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127238 Commission agents acting for known principals were held entitled to exemption under Section 8 of the Madras General Sales Tax Act. The dealings showed that the Government treated the firewood owners as the real sellers, while the respondents only procured and supplied the goods for an agreed commission. Because the arrangement was controlled by the Government, which fixed the commission and consistently proceeded on the basis that the respondents were agents, they were not independent dealers selling on their own account. The respondents were therefore not liable to sales tax on the turnover in question. Case-Laws VAT and Sales Tax Thu, 23 Oct 1952 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127238