https://www.taxtmi.com/caselaws?id=150357 Selling agents of an agriculturist-principal who made sales to themselves were treated as dealers for tax purposes, because the statutory definition covered sales effected by them, including self-sales. The court also held that departmental instructions could not override the statute and that estoppel could not prevent levy or collection of tax lawfully due. On both issues, the assessee failed and the Revenue succeeded; the tax demand was upheld and the appeal dismissed with costs. en-us Mon, 18 Sep 1972 00:00:00 +0530 Mon, 13 May 2013 16:23:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150357 Selling agents of an agriculturist-principal who made sales to themselves were treated as dealers for tax purposes, because the statutory definition covered sales effected by them, including self-sales. The court also held that departmental instructions could not override the statute and that estoppel could not prevent levy or collection of tax lawfully due. On both issues, the assessee failed and the Revenue succeeded; the tax demand was upheld and the appeal dismissed with costs. Case-Laws VAT and Sales Tax Mon, 18 Sep 1972 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150357