https://www.taxtmi.com/caselaws?id=98769 Liability to sales tax depended on whether the assessee answered the statutory description of a dealer carrying on business within the State, not on non-residence or the absence of a local place of business or agent. The Court accepted the finding that the contracts of sale were entered into in Fort Cochin and held that, on those facts, the assessee carried on the business of selling goods within the State. The definition of "dealer" in section 2 was wide enough to include him, and Explanation (2) did not exclude the principal from liability merely because an agent might also be treated as a dealer. The assessment was therefore upheld. en-us Mon, 19 Sep 1955 00:00:00 +0530 Mon, 23 Jan 2012 16:03:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=98769 Liability to sales tax depended on whether the assessee answered the statutory description of a dealer carrying on business within the State, not on non-residence or the absence of a local place of business or agent. The Court accepted the finding that the contracts of sale were entered into in Fort Cochin and held that, on those facts, the assessee carried on the business of selling goods within the State. The definition of "dealer" in section 2 was wide enough to include him, and Explanation (2) did not exclude the principal from liability merely because an agent might also be treated as a dealer. The assessment was therefore upheld. Case-Laws VAT and Sales Tax Mon, 19 Sep 1955 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=98769