https://www.taxtmi.com/caselaws?id=272671 The issue was whether the payer was required to deduct tax at source on a resale payment to non-resident mills. The court analysed the sale and resale contracts, contemporaneous correspondence and account entries, applying the statutory requirement to deduct where payments to non-residents are chargeable unless the payer acts as agent. It found no agency relationship and held the mills' gains were revenue business receipts (raw material resale), not casual receipts, and therefore the payer was liable to deduct tax on the specified payment; costs awarded to the department. en-us Thu, 26 Jul 1962 00:00:00 +0530 Fri, 11 May 2018 11:27:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=272671 The issue was whether the payer was required to deduct tax at source on a resale payment to non-resident mills. The court analysed the sale and resale contracts, contemporaneous correspondence and account entries, applying the statutory requirement to deduct where payments to non-residents are chargeable unless the payer acts as agent. It found no agency relationship and held the mills' gains were revenue business receipts (raw material resale), not casual receipts, and therefore the payer was liable to deduct tax on the specified payment; costs awarded to the department. Case-Laws Income Tax Thu, 26 Jul 1962 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=272671