1973 (7) TMI 109

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....a dealer under the Mysore Sales Tax Act. He is a general merchant and also a commission agent at Sirsi. At the time of making the assessment for the period 25th October, 1965, to 12th November, 1966, it was discovered that he had collected a sum of Rs. 9,801.63 purporting to be a tax on the sale of goods belonging to his principals. The assessing authority took action under section 18-A of the Mys....

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...., 1966. Same is the contention urged before us now. We do not think that the amendment to the section has made any difference in the position of law as laid down in V.B. Patil's case(1). Further, a similar provision came up for consideration before the Supreme Court in State of U.P. v. A.B. Mfg. Co.[1973] 32 S.T.C. 1 (S.C.); A.I.R. 1973 S.C. 1333. , and Khanna, J., while considering the scope o....