2008 (12) TMI 712

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....ANDRAN NAIR J.-The question arising in the connected tax revision cases is whether the petitioner is liable to pay sales tax at the point of first purchase on the collection and sale of cardamom to its members. We have heard senior counsel appearing for the petitioner and Government Pleader for the respondents.   The petitioner is a society promoted mainly for marketing of agricultural pro....

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....ng the quantity collected and advance if any given without showing any purchase price or value. The cardamom so collected from the members is entrusted by the petitioner with auctioneers who are registered dealers for sale in auction. The sale of each member's cardamom is accounted by the petitioner later by paying full sale consideration after deducting advance if any given and expenses incur....

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....ere is nothing wrong in accounting sales of cardamom because the petitioner has in fact sold the cardamom through auctioneers. It is clear from the certificate obtained and produced by the petitioner from the purchasers/auctioneers that tax has been paid by them at the point of first purchase in the State. In fact, it is seen that the officer himself has given credit of tax so paid by the auctione....