Under the Cement Control Orders, 1958 and 1961 the appellant was bound to sell the entire quantity of cement to the State Trading Corporation of India Ltd. By an agreement executed between the parties the Corporation appointed the Company as its selling agent for sale of cement to different customers on its behalf at the companytrolled price and in accordance with the instructions which may be given from time to time by the Corporation.
Appeal by special leave from the Judgment and Order dated the 26th February 1970 of the Mysore High Court in T.R.P. No.
V. Patel, Vineet Kumar and B. P. Singh for the Appellant.
CIVIL APPELLATE JURISDICTION Civil Appeal No.
The Authority accopted the Return and assessed the tax as per the appellants figure.
General, N. Nettar and R. C. Kaushik for the Respondent.
P. Raman, Addl.
1,11,02,243/ .
Hence this appeal.
It appears the appellant was advised thereafter to file an appeal before the Deputy Commissioner of Commercial Taxes and take the stand that in respect of the transactions in question it was number a dealer and was number lable to pay any tax.
98 of 1971.
For the period 1st April, 1961 to 31st March 1962 it filed a Return before the Assessing Authority showing a total turn over of Rs.
The appellant, Bagal Kot Cement Co. Ltd., is a manufacturer of cement.
A second appeal filed by the appellant before the Mysore Sales Tax Appellate Tribunal also failed.
The Deputy Commissioner dismissed the appeal.
The Judgment of the Court was delivered by UNTWALIA, J. In this appeal by special leave the question for determination is whether the appellant companypany is a dealer within the meaning of section 2 b of the Central Sales Tax Act, 1956 hereinafter referred to as the Central Act, liable to pay sales tax thereunder.
18 of 1969.
