https://www.taxtmi.com/caselaws?id=127806 The agreement showed that the assessee acted as a buying agent for the foreign companies, not as a principal seller. Read with the relevant clauses, the arrangement provided for purchase and shipment of tea on behalf of the principals, reimbursement of expenses and payment of commission, which negatived any intention to effect sales by the assessee. Even on the alternative footing of a sale, the material did not establish that the tea passed the ship's rail while the ships were within Cochin territorial waters, so the statutory territorial basis for sales tax was not proved. The assessment orders were therefore without jurisdiction and were quashed. en-us Thu, 21 Aug 1958 00:00:00 +0530 Mon, 18 Mar 2013 13:20:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127806 The agreement showed that the assessee acted as a buying agent for the foreign companies, not as a principal seller. Read with the relevant clauses, the arrangement provided for purchase and shipment of tea on behalf of the principals, reimbursement of expenses and payment of commission, which negatived any intention to effect sales by the assessee. Even on the alternative footing of a sale, the material did not establish that the tea passed the ship's rail while the ships were within Cochin territorial waters, so the statutory territorial basis for sales tax was not proved. The assessment orders were therefore without jurisdiction and were quashed. Case-Laws VAT and Sales Tax Thu, 21 Aug 1958 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127806