https://www.taxtmi.com/caselaws?id=155801 Purchase of declared goods by a commission agent on the strength of form S.T. 17 could still enter taxable turnover where the goods were used for a purpose other than that stated in the declaration. The Rajasthan Sales Tax Act, 1954 treated the purchase price as taxable in such circumstances, and the commission agency character of the transaction did not by itself exclude liability. A remand for inquiry was also justified because the assessee could avoid tax only by showing that the same turnover had already been taxed in the hands of the principals. On that basis, the remand was upheld and tax liability was left to depend on the further inquiry. en-us Fri, 19 Aug 1988 00:00:00 +0530 Sat, 07 Sep 2013 17:58:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155801 Purchase of declared goods by a commission agent on the strength of form S.T. 17 could still enter taxable turnover where the goods were used for a purpose other than that stated in the declaration. The Rajasthan Sales Tax Act, 1954 treated the purchase price as taxable in such circumstances, and the commission agency character of the transaction did not by itself exclude liability. A remand for inquiry was also justified because the assessee could avoid tax only by showing that the same turnover had already been taxed in the hands of the principals. On that basis, the remand was upheld and tax liability was left to depend on the further inquiry. Case-Laws VAT and Sales Tax Fri, 19 Aug 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155801