A.I. Manie, Merchant, Kokkalai And Anr. vs State Of Kerala And Anr. on 3 April, 1962
In G. Gilda Agency, Vijayawada v. Government of Andhra Pradesh, 1959-10 STC 368 (AP), there were three categories of transactions the second of which is relevant. The petitioners in revision before the High Court, Who were assessed under Section 14-A of the Madras General Sales; Tax Act, 1939, which corresponds to Section 18 of the Act, canvassed orders in Andhra State, on the acceptance of which by the Bombay sellers, the goods were consigned by rail to the buyers. The petitioners were concerned in the transactions of the category mentioned, only in so far as they had taken the indents, received the railway receipts, handed them over to the buyers and sometimes collected the price and transmitted it to the sellers.