1981 (7) TMI 225

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....4(2) of the Orissa Sales Tax Act and referred the following question for opinion of the court: "Whether, on the facts and in the circumstances of this case, the finding of the Member, Additional Sales Tax Tribunal, that M/s. Binayak Sabat & Sons of Berhampur was the commission agent of the appellant till the point of sale, is not perverse and is consistent with the facts and materials on record....

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....ak Sabat & Sons was actually the commission agent. But when he thought of selling the goods he has purchased them from the appellant, he being a registered dealer and having issued declarations for the entire sale proceeds, what he paid to the appellant is not material. The appellant has produced declaration for the entire price of the goods and not prices he received. In that view the deductions ....