Broker not a dealer under sales tax law where he only introduced buyers and never took possession or title to goods.

A broker described as a del credere agent was held not to be a dealer under Section 2(c) of the Sales Tax Act where his role was confined to introducing buyers and guaranteeing payment, while sales were concluded directly by the principal. Because he never took possession of the goods, never acquired title, and did not sell on behalf of the principal in the statutory sense, he lacked the incidents of a factor or mercantile agent. On that basis, registration as a dealer could not be sustained, the order treating him as a dealer was quashed, and cancellation of the registration certificate was directed.

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Issues: Whether a broker, described as a del credere agent, who procures customers for the principal but does not receive possession or control of the goods, is a dealer within the meaning of Section 2(c) of the Sales Tax Act and liable to registration.

Analysis: The petitioner's business was confined to introducing buyers and guaranteeing payment; the sales were made directly by the company to the consumers, and the property in the goods never vested in the petitioner. A del credere agent, in the strict mercantile sense, is a factor who sells goods in his possession and undertakes a contingent guarantee of the buyer's solvency. On the admitted facts, the petitioner had none of the incidents of a factor or mercantile agent and was only a broker who brought the parties together for direct sale. Since a broker does not carry on the business of selling goods on behalf of the principal in the sense required by the definition of dealer, the registration could not stand.

Conclusion: The petitioner was not a dealer within the meaning of Section 2(c) of the Sales Tax Act and was not liable to registration; the impugned order treating it as a dealer was quashed, and cancellation of the registration certificate was directed.

Ratio Decidendi: A person who merely introduces buyers, secures payment, and neither takes possession of nor acquires title to the goods is a broker and not a dealer for sales tax purposes.

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