1951 (4) TMI 20

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....ow have proceeded on the basis that 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 wer....

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....m inclined to hold the view that if 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....