1972 (9) TMI 119

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....evenue 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 court in State of Madras v. T.C.M. Society L....