1990 (9) TMI 325

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....d by K.S. PARIPOORNAN, J.-The Revenue is the petitioner in both these tax revision cases. The respondent is the same assessee, in both the cases. The revisions relate to the assessment years 1976-77 and 1979-80. The Revenue prays for revising the common order passed by the Sales Tax Appellate Tribunal for the above two years dated 18th December, 1986. The respondent/assessee is a dealer in arec....

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....s fairly clear that the respondent/assessee was doing business in arecanut on its own and as a commission agent of nonresident principals. The respondent/assessee purchased the goods and despatched them to the non-resident principals. Arecanut is liable to be taxed in the State on the last purchase point. As soon as the purchases were made and despatched to the non-resident principals, the deal by....