https://www.taxtmi.com/caselaws?id=127240 Collection of dharmam and dhallal by a commission agent, with the disclosed principals' knowledge and in conformity with established trade usage at Tellicherry, did not violate the licence conditions under Section 8 of the General Sales Tax Act. The accepted evidence showed that such collections were commonly made from buyers, often in the principals' presence, and the fact that the amounts were not part of the principals' disclosed proceeds did not by itself create a breach. The collection therefore remained within the exemption contemplated by Section 8, and the assessee was entitled to continue claiming that benefit. en-us Mon, 17 Aug 1953 00:00:00 +0530 Wed, 06 Mar 2013 09:41:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127240 Collection of dharmam and dhallal by a commission agent, with the disclosed principals' knowledge and in conformity with established trade usage at Tellicherry, did not violate the licence conditions under Section 8 of the General Sales Tax Act. The accepted evidence showed that such collections were commonly made from buyers, often in the principals' presence, and the fact that the amounts were not part of the principals' disclosed proceeds did not by itself create a breach. The collection therefore remained within the exemption contemplated by Section 8, and the assessee was entitled to continue claiming that benefit. Case-Laws VAT and Sales Tax Mon, 17 Aug 1953 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127240