1969 (11) TMI 64

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....he court was made by VEERASWAMI, J.-This is a case where the assessee, who, as an agent of the principal, sold agricultural produce claiming exemption under the proviso to section 2(r) of the Madras General Sales Tax Act. The Tribunal granted the exemption. The tax case filed by the State is directed against its order. In support of the tax case, reliance is placed on State of Madras v. T.C.M. ....

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....rence, the case came on for hearing before the Full Bench. K. Venkataswamy, the Assistant Government Pleader, for the petitioner. JUDGMENT The judgment of the court was delivered by VEERASWAMI, C.J.-We are of the view that State of Madras v. T.C.M. Society Ltd.(1) has been correctly decided. One of us was a party to the reference, which was made on the view that if the person, who sold....

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....mmission agent, on behalf of his principal who grew the produce. The Tribunal allowed the exclusion of the turnover in the hands of the assessee on the view that since the assessee sold as an agent of the cultivator, the benefit was available to the agent also. The error committed by the Tribunal lay in the assumption that the assessee was a mere agent, who would not be within the scope of the def....