https://www.taxtmi.com/caselaws?id=127599 The court allowed the petition under Article 226, setting aside the Sales Tax Authorities' order on levying sales tax for gunny bags supplied to the Government. The penalty for failure to register as a dealer was overturned, and the petitioner was awarded costs and a hearing fee. Judge Das concurred with the decision, ultimately ruling in favor of the petitioner based on the primary agent-principal relationship for foodgrain supply, making the supply of gunny bags ancillary and necessary, negating a separate buyer-seller relationship. en-us Tue, 16 Jul 1957 00:00:00 +0530 Tue, 12 Mar 2013 17:54:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127599 The court allowed the petition under Article 226, setting aside the Sales Tax Authorities' order on levying sales tax for gunny bags supplied to the Government. The penalty for failure to register as a dealer was overturned, and the petitioner was awarded costs and a hearing fee. Judge Das concurred with the decision, ultimately ruling in favor of the petitioner based on the primary agent-principal relationship for foodgrain supply, making the supply of gunny bags ancillary and necessary, negating a separate buyer-seller relationship. Case-Laws VAT and Sales Tax Tue, 16 Jul 1957 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127599