Rule
8A -- Wholesale dealers are not agents of the Government not do they t have any
fiduciary capacity to Government as to enable the government to claim excess or
differential profit earned by dealers . Amendment of Rule 8A have no
retrospective operation.
[State of Kerala and others vs Vanajakshy. 1999(1) KLJ 252. AR.Lakshmanan (Ag.CJ)
& K.Narayanakurup (J)