TaxTMI 
TaxTMI 
1970 (3) TMI 135
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....ference under section 44 of the Madhya Pradesh General Sales Tax Act at the instance of the sales tax department. The only point in this case is whether the assessee, while purchasing raw cotton from the market on behalf of the mills and thereafter getting it ginned and pressed and then forwarding it to the mills, was acting as a principal dealing with the goods on his own behalf and was, therefor....
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....ised the assessee to sell cotton seeds on their behalf, and to arrange for ginning, pressing and despatching the cotton to the mills. Under these instructions the assessee was acting. Even the sellers of raw cotton have been produced, who have stated that they sold raw cotton to the assessee in the name of the mills and the name of the mills has been entered in the account books of the sellers of ....
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....tions in which he advanced his own money. 4.. Some letters were referred to in which the assessee asked the mills to send authority letters in writing for particular dates, because purchases had already been made for the mills. These letters do not justify the inference that the assessee had made purchases 'on his own behalf and was later on asking for these letters merely for the purpose of conv....