G. GILDA TEXTILE AGENCY vs STATE OF ANDHRA PRADESH

The Supreme Court upheld the High Court's decision that the appellant, an agent for non-resident principals under the Madras General Sales Tax Act, 1939, was liable as a dealer under Section 14A. The Court clarified that the agent's liability arises irrespective of the turnover being above or below the prescribed minimum. The ruling distinguished the case from Mahadayal Premchandra v. Commercial Tax Officer, Calcutta, emphasizing that the non-resident principals were conducting business in the state through the appellant.