https://www.taxtmi.com/caselaws?id=164819 The High Court upheld the Tribunal's decision in favor of the assessee, emphasizing that the Revenue failed to prove direct sales transactions by the assessee. The Court agreed that the assessee acted solely as a commission agent, forwarding orders to principals. The historical pattern of similar cases favored the assessee, leading to the dismissal of the tax case revision due to lack of merit for reconsideration. en-us Wed, 23 Dec 2009 00:00:00 +0530 Sat, 18 Oct 2014 14:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164819 The High Court upheld the Tribunal's decision in favor of the assessee, emphasizing that the Revenue failed to prove direct sales transactions by the assessee. The Court agreed that the assessee acted solely as a commission agent, forwarding orders to principals. The historical pattern of similar cases favored the assessee, leading to the dismissal of the tax case revision due to lack of merit for reconsideration. Case-Laws VAT and Sales Tax Wed, 23 Dec 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164819