1972 (9) TMI 119

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....peal against the order of the Board of Revenue passed for the assessment year 1961-62 is as to whether the appellants, who acted as the selling agents of an agriculturist-principal, can be said to be "dealers" in respect of sales effected by them as such selling agents to themselves and assessed on such sales. The question has to be answered in the affirmative in view of the decisions of this cour....

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....f such instructions had been issued, that would not prevent the State from enforcing the statutory provisions and collecting the amount due as per statute. As pointed out by the Supreme Court in Mathra Parshad and Sons v. State of Punjab[1962] 13 S.T.C. 180 (S.C.).: "There can be no estoppel against a statute. If the law requires that a certain tax be collected, it cannot be given up, and any assu....