STATE OF WEST BENGAL vs O.P. LODHA & ANR, M/S. CHOWRINGHEE SALES BUREAU PRIVATE LTD

The Supreme Court ruled that under Section 6B of the Bengal Finance (Sales Tax) Act, 1941, the assessment of a dealer's turnover must only include sales made on its own behalf, not those made as a commission agent for other principals. The Court held that the liability of the dealer is co-extensive with that of the principal, and without specific statutory language allowing aggregation of sales from multiple principals, such aggregation is erroneous. The Court upheld the West Bengal Taxation Tribunal's decision to assess the dealer separately for its own sales, thus reversing the earlier assessments.