TaxTMI 
TaxTMI 
1982 (9) TMI 225
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.... to whether the respondent herein has sold empty gunnies to local purchasers as well as outside State purchasers or whether he acted as a buying agent for local as well as outside State buyers. The assessing authority held that when submitting his tender for the purchase of gunnies from Pamani Fertilizers Limited, he tendered in his individual capacity and it is only after the tender was accepted ....
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....see to various purchasers, but also the penalty levied by the assessing authority and confirmed by the Appellate Assistant Commissioner. The view taken by the Tribunal has been challenged in this tax case filed by the State. On the materials on record, the conclusion of the Tribunal that there was no sale of gunny bags by the assessee appears to be right. The assessee runs a gunny mundy at Mann....
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....epresenting the sales turnover of gunnies should be deleted as the assessee has not sold the gunnies to the turnover of Rs. 28,552 and that in fact the gunnies were purchased for the said sum from Pamani Fertilizers Limited as a purchasing agent on behalf of others and therefore he is not liable to pay tax on the said turnover. In support of his submission that he has acted only as a purchasing ag....
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....rs resulting in the conclusion of a contract of sale between Pamani Fertilizers and the appellant. The assessee also produced the bills issued by Pamani Fertilizers in favour of the actual persons for whom the assessee has acted as purchasing agent and the bills indicate that Pamani Fertilizers drew the bills directly against the ultimate purchasers and collected the charges for the gunnies direct....