1951 (11) TMI 7

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....he dealt exclusively in handloom cloth. Enquiry showed that on one occasion (during the period 1st June, 1947, to 10th April, 1949) he had dealt in mill-made cloth and the exemption asked for was, therefore, refused. It has been argued on his behalf that as he held no licence for selling mill-cloth, he could not be considered as having dealt in such cloth. The record does not throw much light on t....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....eporting as above, realised fully the technical implications of pakki adat. But, in any case, this report, taken together with the appellant's letter referred to earlier, will perhaps give some idea of the business in which the appellant is engaged. His learned counsel has urged that he is hardly more than a broker or commission agent, who brings about transactions between the seller and the buyer....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ly to a person like the appellant, if we are to go by such facts about him as can be elicited from the record. For, he does not carry on any business of selling or supplying goods; he is hardly more than an intermediary between the seller or supplier on the one hand and the buyer on the other. For the services he renders as such intermediary, he recovers his remuneration either from one or both of....