https://www.taxtmi.com/caselaws?id=150006 Turnover representing cotton purchased in the name of the mills was not liable to sales tax in the assessee's hands because the purchases were made as an agent for the mills, not as his own sales. The tribunal could infer agency from the surrounding circumstances, including the manner of purchase, the accounting entries, and the absence of material showing that the cotton was not supplied to the mills or that the price came from any source other than the mills. en-us Mon, 08 Sep 1969 00:00:00 +0530 Tue, 07 May 2013 17:22:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150006 Turnover representing cotton purchased in the name of the mills was not liable to sales tax in the assessee's hands because the purchases were made as an agent for the mills, not as his own sales. The tribunal could infer agency from the surrounding circumstances, including the manner of purchase, the accounting entries, and the absence of material showing that the cotton was not supplied to the mills or that the price came from any source other than the mills. Case-Laws VAT and Sales Tax Mon, 08 Sep 1969 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150006