https://www.taxtmi.com/caselaws?id=156659 The judgment focused on assessing whether an agreement appointing a selling agent was a colorable device to reduce sales and evade tax liability. The Tribunal concluded that the selling agent was not a benami entity, highlighting factors such as trade discounts, common partners, and independent functioning. The judgment clarified that discounts alone do not establish benami status and emphasized the need for thorough investigation into infrastructure and operations. Ultimately, the decision upheld the Tribunal's ruling, stressing the importance of factual analysis in determining benami character and dismissed revisions without costs. en-us Tue, 04 Dec 1990 00:00:00 +0530 Mon, 23 Sep 2013 14:20:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156659 The judgment focused on assessing whether an agreement appointing a selling agent was a colorable device to reduce sales and evade tax liability. The Tribunal concluded that the selling agent was not a benami entity, highlighting factors such as trade discounts, common partners, and independent functioning. The judgment clarified that discounts alone do not establish benami status and emphasized the need for thorough investigation into infrastructure and operations. Ultimately, the decision upheld the Tribunal's ruling, stressing the importance of factual analysis in determining benami character and dismissed revisions without costs. Case-Laws VAT and Sales Tax Tue, 04 Dec 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156659