https://www.taxtmi.com/caselaws?id=127255 A dealer who manufactured and consigned goods for sale through a commission agent remained under an independent statutory duty to file the prescribed return. The selling arrangement did not change the substance of the transaction, and inclusion of the sales in another dealer's turnover did not extinguish that duty; at most, the return could have been shown as nil. Failure to submit the return therefore amounted to a contravention of Section 15(a) of the General Sales Tax Act, and the conviction was upheld. en-us Wed, 22 Apr 1953 00:00:00 +0530 Wed, 06 Mar 2013 11:29:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127255 A dealer who manufactured and consigned goods for sale through a commission agent remained under an independent statutory duty to file the prescribed return. The selling arrangement did not change the substance of the transaction, and inclusion of the sales in another dealer's turnover did not extinguish that duty; at most, the return could have been shown as nil. Failure to submit the return therefore amounted to a contravention of Section 15(a) of the General Sales Tax Act, and the conviction was upheld. Case-Laws VAT and Sales Tax Wed, 22 Apr 1953 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127255