1968 (7) TMI 56

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...., J.-This is a petition for issuing a writ in the nature of mandamus directing the Special Additional Commercial Tax Officer (Evasions), Vijayawada, to abstain from collecting the tax of Rs. 1,547.80 P. as part of his assessment No. 4720 for the year 1962-63. The petitioner is the sole proprietor of the General Hospital Canteen, Guntur. He started the canteen with the permission of the Superint....

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....r were not correct and complete, he estimated the turnover on the basis of overhead charges incurred by the petitioner for the maintenance of the canteen and made assessment on a net turnover for the year 1961-62 and on a provisional turnover for the year 1962-63 and called upon the petitioner to pay the sales tax. The petitioner contended that he was not liable to pay sales tax as he does not com....

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.... be his turnover it is not assessable to sales tax. On this basis, the petitioner has challenged the assessment in question and filed this writ petition. The mode of assessment also has been called in question. Mr. Seetharama Sastri, learned counsel for the petitioner, argues that the circumstances of this case do not attract the definition of a "dealer" as in section 2(e) of the Andhra Pradesh....

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....he petitioner being the proprietor of the canteen and its sole owner, entitled to profits of the business run by him, certainly falls within the definition of a "dealer". He can never possibly be an agent within the meaning of the term, as detailed in the Sales Tax Act. He is the proprietor himself. He is not a trustee either. Obviously enough he is running a business under an agreement in the com....