https://www.taxtmi.com/caselaws?id=153608 Purchases of foodgrains, oil-seeds and mahua flower through a commission agent for ex-U.P. principals were held to be inter-State transactions because the true character of the arrangement depended on the movement of goods pursuant to the out-of-State principal's purchase. A commission agent was treated as the extended hand of the principal, so the purchases were attributable to the principal and fell within inter-State trade and commerce. Filing declaration forms did not change the real nature of the transaction, and the earlier authorities cited were found inapplicable. No tax was leviable on the assessee under the relevant provisions. en-us Fri, 11 Sep 1981 00:00:00 +0530 Thu, 25 Jul 2013 16:58:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153608 Purchases of foodgrains, oil-seeds and mahua flower through a commission agent for ex-U.P. principals were held to be inter-State transactions because the true character of the arrangement depended on the movement of goods pursuant to the out-of-State principal's purchase. A commission agent was treated as the extended hand of the principal, so the purchases were attributable to the principal and fell within inter-State trade and commerce. Filing declaration forms did not change the real nature of the transaction, and the earlier authorities cited were found inapplicable. No tax was leviable on the assessee under the relevant provisions. Case-Laws VAT and Sales Tax Fri, 11 Sep 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153608