1951 (4) TMI 20

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....hat the petitioners are dealers and are not commission agents. Section 8 of the General Sales Tax Act clearly lays the burden on the petitioners to prove that they were commission agents and not dealers. A perusal of the judgments of the courts below does not disclose that the petitioners have taken care to prove to the satisfaction of the courts below that they were commission agents and not deal....

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....f the petition- ers had succeeded in proving that they were not dealers but were (1) [1947] 2 M.L.J. 220; 1 S.T.C. 167. (3) [1949] 1 M.L.J. 530; 1 S.T.C. 223. (2) [1950] 1 M.L.J. 564; 1 S.T.C. 245. only commission agents, then certainly the tax was not legitimately leviable against them and the claim of the assessing authorities would not be tenable. But, unfortunately for the petitioners in thi....