1968 (12) TMI 87

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....sented by the State Government against an order made by the Sales Tax Appellate Tribunal which set aside the order of assessment made by the Commercial Tax Officer which was affirmed by the Deputy Commissioner in appeal. The Commercial Tax Officer made an assessment of the turnover of the respondent-firm which was carrying on business as commission agents in the State of Mysore both directly and t....

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....ent who carries on such business in the State of Mysore on behalf of the principal who is a resident of the State of Mysore, the agent shall be assessed to the tax or taxes leviable under this Act in respect of the transaction provided that the agent may voluntarily pay the tax or taxes collected, as and when collected to the State Government pending assessment of the tax payable by him, without p....

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....iso and overlooks the relevant statutory provisions. Now, a "dealer" as defined by section 2(1)(k) means a person who carries on the business of buying, selling, supplying or distributing goods "directly or otherwise", and so, even a principal who carries on such business through the instrumentality of an agent is a dealer within the meaning of that clause. Section 5 which is the charging se....