https://www.taxtmi.com/caselaws?id=129046 The High Court ruled in favor of the appellants, granting exemption for the buying agency transactions. The Court found that the appellants acted solely as buying agents, not purchasing goods for themselves, based on the analysis of correspondence and documents related to the transactions. The Court dismissed the Board of Revenue's perspective as erroneous and reversed their decision, allowing the petition and holding that the appellants were entitled to exemption for the transactions in question. en-us Wed, 30 Sep 1964 00:00:00 +0530 Tue, 16 Apr 2013 17:56:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=129046 The High Court ruled in favor of the appellants, granting exemption for the buying agency transactions. The Court found that the appellants acted solely as buying agents, not purchasing goods for themselves, based on the analysis of correspondence and documents related to the transactions. The Court dismissed the Board of Revenue's perspective as erroneous and reversed their decision, allowing the petition and holding that the appellants were entitled to exemption for the transactions in question. Case-Laws VAT and Sales Tax Wed, 30 Sep 1964 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=129046