1954 (3) TMI 46

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Full Text of the Document

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.... The petitioner is the proprietor of the Malabar Trading Corporation, Calicut. This corporation was acting as selling agents in respect of rubber, tea and cashewnuts on behalf of Coffee Plantations Ltd., Tamaranneri Rubber Co., Ltd., Nilambur, and Amalgamated Malabar Estates, Tamaranneri. In the invoices made out for tea, the corporation was charging 2½ per cent commission from the estates ....