https://www.taxtmi.com/caselaws?id=127242 The Court upheld the lower court's decision regarding the sales tax assessment on the plaintiffs for two distinct periods. The plaintiffs' claim for exemption based on a license under Section 8 of the Act was rejected due to the absence of a valid license before a crucial date. The Court did not consider the distinction between agent and broker as it was not part of the pleadings. Additionally, the plaintiffs failed to prove exemption from sales tax on miscellaneous charges, and their argument regarding tax liability on turnover where they were not the sellers was dismissed due to insufficient evidence, resulting in the appeal being dismissed with costs. en-us Wed, 15 Jul 1953 00:00:00 +0530 Wed, 06 Mar 2013 10:10:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127242 The Court upheld the lower court's decision regarding the sales tax assessment on the plaintiffs for two distinct periods. The plaintiffs' claim for exemption based on a license under Section 8 of the Act was rejected due to the absence of a valid license before a crucial date. The Court did not consider the distinction between agent and broker as it was not part of the pleadings. Additionally, the plaintiffs failed to prove exemption from sales tax on miscellaneous charges, and their argument regarding tax liability on turnover where they were not the sellers was dismissed due to insufficient evidence, resulting in the appeal being dismissed with costs. Case-Laws VAT and Sales Tax Wed, 15 Jul 1953 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127242