https://www.taxtmi.com/caselaws?id=128984 Circumstances suggesting agency under section 14-A of the Madras General Sales Tax Act, 1939 included the petitioners' receipt of goods from the railway shed, custody and storage of the goods, and delivery to purchasers only after confirmation that the buyers had remitted the price to the non-resident dealers. The petitioners' status as partners in the non-resident firm was also treated as supporting an inference that they were engaged to perform an important part of the sales on behalf of the non-resident sellers. The text then turns to the question whether the additional levy under section 3(2) could be sustained against the petitioners. en-us Wed, 22 Jul 1964 00:00:00 +0530 Tue, 16 Apr 2013 10:08:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128984 Circumstances suggesting agency under section 14-A of the Madras General Sales Tax Act, 1939 included the petitioners' receipt of goods from the railway shed, custody and storage of the goods, and delivery to purchasers only after confirmation that the buyers had remitted the price to the non-resident dealers. The petitioners' status as partners in the non-resident firm was also treated as supporting an inference that they were engaged to perform an important part of the sales on behalf of the non-resident sellers. The text then turns to the question whether the additional levy under section 3(2) could be sustained against the petitioners. Case-Laws VAT and Sales Tax Wed, 22 Jul 1964 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128984