The companynection of the appellant was Dot companysidered sufficient to companystitute it the ,,dealer, as defined in the Madras General Sales Tax Act, and such sales were omitted from the turnover.
The appellant was an agent of several number resident principals, on whose behalf it booked orders and dealt with the indents.
There were agreements between the number resident principals and the appellant, and three such agreements companytained in letters have been produced as instances, and are marked Exs.
The appellant does number question this part of the decision.
Appeals by special leave from the judgment and order dated September 19, 1958, of the Andhra Pradesh High Court in Tax Revision Cases Nos.
The third category related to goods sold by the outside dealers to buyers in the State.
In some cases, this companymission was only available on the orders booked by the appellant and in others, on all the sales effected by the principals in this territory.
The appellant did business in three different ways, which have been described as three separate categories in the case.
It was required to book orders and to forward them to the principals, receiving companymission on sale of goods despatched to Andhra Pradesh.
The second category was in which it merely booked orders and forwarded them to Bombay and the principals sent the goods with the railway receipts through the bank to the purchasers in Andhra Pradesh.
62 and 63 of 1956.
CIVIL APPELLATE JURISDICTION Civil Appeals Nos.
Sen and B. P. Maheshwari, for the appellants.
The appellant in these transactions, besides booking orders, received the railway receipts from the outside principal, handed them over to the buyers and sometimes companylected and transmitted the amounts to the outside principal.
The period involved is companyered by the Sales Tax Validation Act, 1956 7 of 1956 , and numberquestion under the Constitution arises.
397 and 398 of 1961.
They are directed against a companymon order of the High Court of Andhra Pradesh in two revisions filed under s. 12 B 1 of the Madras General Sales Tax Act, 1939 9 of 1939 .
and 1955 56.
The Judgment of the Court was delivered by HIDAYATULLAH, J. These two appeals with special leave have been filed by Messrs. G. Gilda Textile Agency, Vijayawada, against the State of Andhra Pradesh.
This a category of sales was hold to be within the Madras General Sales Tax Act and the appellant, liable to the tax.
In the first category, the appellant took delivery of the goods found buyers and delivered the goods to the buyers.
April 19.
Under these agree ments, the appellant was appointed as indenting agent in Andhra Pradesh for cloth merchants, who, admittedly, resided and carried on business outside Andhra Pradesh.
The matter relates to the levy of sales tax from the appellant on its turn over for ,the years, 1954 55.
N. Rajagopal Sastri and D. Gupta for the respondents.
A 3, A 3 a and A 3 b .
