https://www.taxtmi.com/caselaws?id=98988 A commission agent of an out-of-State principal was not a deemed dealer under the Bengal Finance (Sales Tax) Act, 1941 where the agent merely canvassed orders, had no authority to conclude sales, and did not carry on the business of selling goods in West Bengal. Sale proceeds of goods dispatched directly by the principal to customers could not be included in the agent's gross turnover because the agent neither received nor was entitled to receive the sale price. The assessment on those transactions was therefore unsustainable, and the tax demanded on them was ordered to be refunded if paid. en-us Tue, 15 Apr 1958 00:00:00 +0530 Mon, 23 Mar 2015 10:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=98988 A commission agent of an out-of-State principal was not a deemed dealer under the Bengal Finance (Sales Tax) Act, 1941 where the agent merely canvassed orders, had no authority to conclude sales, and did not carry on the business of selling goods in West Bengal. Sale proceeds of goods dispatched directly by the principal to customers could not be included in the agent's gross turnover because the agent neither received nor was entitled to receive the sale price. The assessment on those transactions was therefore unsustainable, and the tax demanded on them was ordered to be refunded if paid. Case-Laws VAT and Sales Tax Tue, 15 Apr 1958 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=98988