https://www.taxtmi.com/caselaws?id=127366 A commission agent controlling goods and effecting sales in business was treated as a dealer liable to sales tax under the Madras General Sales Tax regime. Export transactions were held taxable in Madras because the contracts were completed there when documents of title were negotiated and payment realised. Claims of exemption for tea and rubber failed because exemptions were strictly construed and could be claimed only by the person entitled under the statute, not by the agent on behalf of non-resident principals. Deductions for export duty, cess, shipping dues and handling charges were disallowed as incidental charges. The constitutional challenge under Article 286 also failed. en-us Mon, 26 Apr 1954 00:00:00 +0530 Thu, 07 Mar 2013 19:00:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127366 A commission agent controlling goods and effecting sales in business was treated as a dealer liable to sales tax under the Madras General Sales Tax regime. Export transactions were held taxable in Madras because the contracts were completed there when documents of title were negotiated and payment realised. Claims of exemption for tea and rubber failed because exemptions were strictly construed and could be claimed only by the person entitled under the statute, not by the agent on behalf of non-resident principals. Deductions for export duty, cess, shipping dues and handling charges were disallowed as incidental charges. The constitutional challenge under Article 286 also failed. Case-Laws VAT and Sales Tax Mon, 26 Apr 1954 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127366