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Judgment
S.V. Maruthi, J.—The question involved in this tax revision 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 Commissioner (CT), Hyderabad, revised the order of the Commercial Tax Officer. Against which the assessee preferred an appeal which is impugned in the present revision.
The Tribunal held that die appellant acted on behalf of the house-holders as dealer. House-holders are not dealers within the meaning of the Act. Therefore, assessee who is acting on behalf of the principal is not liable to pay any tax as the principals themselves are not liable to pay any tax. In that view of the matter the appeal is allowed.
We do not find any reason to interfere with the finding of die Tribunal, as no question of law arises from out of the order of the Tribunal. Hence, the tax revision case is dismissed. No costs.
Petition dismissed.