1953 (4) TMI 15

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....the Madras General Sales Tax Act as dealers in, i.e., as purchasers and sellers of groundnuts. The suit was for the recovery of Rs. 3,181-3-4 being the tax collected from them. The learned Subordinate judge dismissed their suit, but on appeal the learned District Judge has decreed it. The Government is the appellant before me. The finding of the learned District judge on a careful consideration of....

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....s a final settlement of the accounts between the plaintiffs and the respective owners. On these facts it is obvious that the learned District judge was right in holding that the plaintiffs were in no sense dealers within the meaning of the General Sales Tax Act. I agree with the learned Judge's view of the law, having regard to the nature of the transaction, that when a transaction is treated by b....