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    <title>1971 (9) TMI 180 - ALLAHABAD HIGH COURT</title>
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    <description>The turnover of Rs. 6,75,890.17 from 1st October, 1958, to 31st March, 1959, was deemed to represent sales in the course of inter-State trade and commerce, making it liable for tax under the Central Sales Tax Act. However, the court found that the assessee was acting as a selling agent for the manufacturers and not engaged in selling its own goods, thus concluding that the assessee was not liable to pay tax under the Central Sales Tax Act. The court awarded costs to the assessee and answered the reference accordingly.</description>
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    <pubDate>Mon, 13 Sep 1971 00:00:00 +0530</pubDate>
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      <title>1971 (9) TMI 180 - ALLAHABAD HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=150271</link>
      <description>The turnover of Rs. 6,75,890.17 from 1st October, 1958, to 31st March, 1959, was deemed to represent sales in the course of inter-State trade and commerce, making it liable for tax under the Central Sales Tax Act. However, the court found that the assessee was acting as a selling agent for the manufacturers and not engaged in selling its own goods, thus concluding that the assessee was not liable to pay tax under the Central Sales Tax Act. The court awarded costs to the assessee and answered the reference accordingly.</description>
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      <pubDate>Mon, 13 Sep 1971 00:00:00 +0530</pubDate>
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