1987 (4) TMI 462

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....um from Sri Venkateswara & Co., Osmangunj, Hyderabad. Venkateswara & Co. is a registered dealer. The gum is taxable at sale point. Indeed it is taxable at every point of sale. Venkateswara & Co. did not however collect the tax while effecting the said sale on the ground that it was acting as the selling agent of the agriculturist producers and inasmuch as the principals are exempted, their agent i....

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....der section 5 or under section 6, as the case may be, or (ii) purchases any goods (the sale or purchase of which is liable to tax under this Act) from a person other than a registered dealer, and (a) either consumes such goods in the manufacture of other goods for sale or otherwise, or   (b) disposes of such goods in any manner other than by way of sale in the State, or (c) despat....

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....e dealer is less than the prescribed limit. We are however unable to see any reason to place any such restricted meaning upon the said words occurring in the statute. Now it is not disputed that gum is taxable generally under the Act. But the registered dealer who sold the same to the petitioner did not collect the tax for the reason that he was acting as an agent of the agriculturist producer. Th....