1956 (8) TMI 38

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... distribution of controlled goods, in this particular case textiles, is liable to pay sales tax. A similar question was raised in S.A. No. 921 of 1953* before me and I held that the position of the plaintiff therein who was a consignee retail dealer was not that of a dealer and he cannot come within the meaning of a dealer as defined in the Act and that, therefore, he would not be liable to pay an....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....cially the terms of the circular orders under which the plaintiff therein had been acting, there was no question of treating him as a dealer within the meaning of the definition in the Act. The same circular orders are the subject-matter of the present second appeal under which the plaintiff was acting. In these circumstances the plaintiff must succeed in this second appeal. It is, however, conten....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....d thereafter when the goods are sold to the retailer, though as per directions of the Textile Control Officer. It does not appear to me from the mere admission of the plaintiff's agent, that the course of transaction in the present case is in any way different from the one which was concerned in S.A. No. 921 of 1953*. No doubt there are certain invoices issued by the plaintiff Since reported as P.....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....goods were distributed with particulars regarding the number of pieces supplied to each with exact yardage, the ex-mill price, the ten per cent profit and sales tax, to enable that dealer to prepare the invoices in the names of those retail dealers. The preparation of the invoices by the plaintiffs, which are referred as temporary invoices, is for the purpose of the import dealer to prepare invoic....