https://www.taxtmi.com/caselaws?id=127550 Sales of goods despatched by the respondent company were found to have taken place outside the State, and the appellants could not show that the respondent had an office or agent within the State for the relevant turnover. On that factual basis, the assessment could not be invalidated, because even if the wider arguments on the meaning of "dealer" and the construction of Rule 6 were accepted, the respondent would still not be liable on the turnover in question. The Court declined to decide those broader questions or endorse the earlier judge's reasoning, and the appeal was dismissed. en-us Mon, 16 Jul 1956 00:00:00 +0530 Tue, 12 Mar 2013 11:13:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127550 Sales of goods despatched by the respondent company were found to have taken place outside the State, and the appellants could not show that the respondent had an office or agent within the State for the relevant turnover. On that factual basis, the assessment could not be invalidated, because even if the wider arguments on the meaning of "dealer" and the construction of Rule 6 were accepted, the respondent would still not be liable on the turnover in question. The Court declined to decide those broader questions or endorse the earlier judge's reasoning, and the appeal was dismissed. Case-Laws VAT and Sales Tax Mon, 16 Jul 1956 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127550