1990 (12) TMI 304

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.... URS, J.-The appellant is an agent of the Indian Oil Corporation. He runs a petrol bunk at Dharwad and sells petrol and petroleum products supplied by his principal-the Indian Oil Corporation. He also deals in grocery and other general merchandise articles, popularly known as "kirana" transactions in that area. For the assessment year 1981-82 (Deepavali year), he returned a total turnover of Rs. 1....

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....he appellant and the Indian Oil Corporation and also relying upon some decisions of the Supreme Court and this Court, allowed the appeal. Thereafterwards, the Commissioner of Commercial Taxes in Karnataka, Bangalore, by his order dated September 23, 1985, set aside the order of the Deputy Commissioner of Commercial Taxes (Appeals) and restored that of the assessing authority, inter alia, on the gr....

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....hat contention. As stated by the Commissioner of Commercial Taxes in the course of his order, certain clauses in the agreement between the appellant and the Indian Oil Corporation clearly established that it was not mere agency to sell the petroleum products on behalf of the Indian Oil Corporation, but the agent was allowed to purchase the products from the Indian Oil Corporation and then resell t....