1953 (1) TMI 14

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....of 1951. The facts are: The respondent is a dealer in chillies in Sulurpet taluk. He was assessed to sales tax by the Deputy Commercial Tax Officer for the year 1948-49, that is to say, for the transactions from 1st April, 1948, to 31st March, 1949, on a turnover of over Rs. 30,515-5-1. Exhibit P-1 is the assessment order. Exhibit P-2 is the demand notice served on the respond- ent on 10th Februar....

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....on the Deputy Commercial Tax Officer whereas these observations are absolutely irrelevant in a prosecu- tion for non-payment of tax and with which alone the Sub-Divisional Magistrate was concerned. In order to get over Section 16-A the accused alleged that he was not a dealer but a commission agent and the Sub- Divisional Magistrate came to the conclusion that the accused is not therefore a dealer....