https://www.taxtmi.com/caselaws?id=127260 A commission agent dealing in goods may fall within the statutory expression "dealer" under the Madras General Sales Tax Act, 1939. On that basis, once tax has been assessed and demand served, non-payment can attract prosecution under Section 15(b) if the person remains liable within the Act. The criminal court was concerned with the existence of unpaid assessed tax by a person covered by the statute, not with irrelevant observations made in the appellate tax proceedings. The acquittal was therefore unsustainable, and liability for prosecution and recovery of the assessed tax was affirmed. en-us Mon, 12 Jan 1953 00:00:00 +0530 Wed, 06 Mar 2013 11:56:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127260 A commission agent dealing in goods may fall within the statutory expression "dealer" under the Madras General Sales Tax Act, 1939. On that basis, once tax has been assessed and demand served, non-payment can attract prosecution under Section 15(b) if the person remains liable within the Act. The criminal court was concerned with the existence of unpaid assessed tax by a person covered by the statute, not with irrelevant observations made in the appellate tax proceedings. The acquittal was therefore unsustainable, and liability for prosecution and recovery of the assessed tax was affirmed. Case-Laws VAT and Sales Tax Mon, 12 Jan 1953 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127260