1997 (12) TMI 616

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....sion case is: "Whether the assessee is liable to pay tax?". The assessee is a registered dealer and he collects furniture from various house-holders and sells them on their behalf. The persons who entrusted the goods to the assessee for sale are not dealers. Therefore, the assessee claims exemption from payment of tax. Originally the assessee was exempted from payment of tax. The Deputy Commiss....