https://www.taxtmi.com/caselaws?id=148702 The proviso to section 2(r) of the Madras General Sales Tax Act was construed as applying only to the dealer's own turnover. A commission agent who also acts as a dealer, and sells in his own right for disclosed or undisclosed principals, is not treated as a mere agent simpliciter for this purpose. The word "himself" was read to mean the dealer whose turnover is under consideration, so the exclusion is available only where that dealer has grown the agricultural produce on land in which he has an interest. The analogy of section 14A was held irrelevant, and the claimed turnover exclusion failed. en-us Tue, 18 Nov 1969 00:00:00 +0530 Thu, 02 May 2013 12:54:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=148702 The proviso to section 2(r) of the Madras General Sales Tax Act was construed as applying only to the dealer's own turnover. A commission agent who also acts as a dealer, and sells in his own right for disclosed or undisclosed principals, is not treated as a mere agent simpliciter for this purpose. The word "himself" was read to mean the dealer whose turnover is under consideration, so the exclusion is available only where that dealer has grown the agricultural produce on land in which he has an interest. The analogy of section 14A was held irrelevant, and the claimed turnover exclusion failed. Case-Laws VAT and Sales Tax Tue, 18 Nov 1969 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=148702