1953 (4) TMI 16

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....o., Madura. It is stated on behalf of the petitioner that Kathar Nadar was only a commission agent, that there was no sale by Pappanna Rowther of the jaggery that he produced to Kathar Nadar and that there was only one sale, namely, by Kathar Nadar, to outsiders. The petitioner failed to submit for the year 1948-49 the "A" return prescribed by Rules 6 and 11 of the General Sales Tax (Turnover and ....

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....Pappanna Rowther did send a number of consignments of jaggery to Kathar Nadar and Co. But it was argued that as it was Kathar Nadar and Co. which had effected the sales, there was no sale by Pappanna Rowther and so he was not bound to submit the return. This argument does not appear to be sound. A person may directly sell himself or through an employee or through a commission agent or through othe....