https://www.taxtmi.com/caselaws?id=160716 A claim that the petitioner acted merely as a commission agent was rejected under the Karnataka Sales Tax Act, 1957, because the contemporaneous correspondence indicated a sale transaction and did not support an agency arrangement. The revisional authority found that exemption had been wrongly granted, relying on the petitioner's own earlier letter to the purchasing company and the fact that the commission-agent explanation was raised only after the show-cause notice. On that record, the disputed turnover remained taxable, and the revision by the revenue authorities was sustained. en-us Fri, 17 Apr 1998 00:00:00 +0530 Mon, 23 Dec 2013 16:35:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160716 A claim that the petitioner acted merely as a commission agent was rejected under the Karnataka Sales Tax Act, 1957, because the contemporaneous correspondence indicated a sale transaction and did not support an agency arrangement. The revisional authority found that exemption had been wrongly granted, relying on the petitioner's own earlier letter to the purchasing company and the fact that the commission-agent explanation was raised only after the show-cause notice. On that record, the disputed turnover remained taxable, and the revision by the revenue authorities was sustained. Case-Laws VAT and Sales Tax Fri, 17 Apr 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160716