1961 (6) TMI 10

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....tion under section 15-B of the General Sales Tax Act, 1125. In order to attract the revisional jurisdiction of the High Court under that section the Appellate Tribunal should have "either decided erroneously, or failed to decide" a question of law. 2.. The contention urged before us is that the Tribunal should have found that the petitioner was only a commission agent and decided the case on th....