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SUPREME COURT
A. B. S., J
O. P. Lodha and others – Appellant
Versus
Commercial Tax Officer, Colootola Charge – Respondent
| Table of Content |
|---|
| 1. firm's business operations and sales tax assessment context. (Para 1 , 2) |
| 2. firm's defense regarding commission sales and tax liability. (Para 3 , 4) |
| 3. legislative definitions clarifying agent's liability under tax law. (Para 5 , 9) |
| 4. rejection of limitations on agent's liability and validation under the act. (Para 14 , 20) |
| 5. final ruling set aside tribunal's decision, affirming appeals. (Para 23 , 24) |
1. O. P. Lodha and others (hereinafter described as 'the firm') carry on business under the trade name M/s. Prakash Trading Corporation. Its place of business is at No. 161/1. M. G. Road, Calcutta. The business of the firm is to sell goods on its own behalf and also on behalf of 24 other principals on commission agency basis. The Commercial Tax Officer. Colootola Charge assessed the firm to sales tax under S.6B of the Bengal Finance (Sales Tax) Act, 1941 on total turnover of the firm comprising of sales made by the firm on its own behalf as well as on behalf o 24 principals for whom the firm acted as commission agent. The firm preferred an appeal to the Assistant Commissioner of Commercial Taxes who agreed with the Commercial Tax Officer. The West Bengal Commercial
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