https://www.taxtmi.com/caselaws?id=99288 Under a controlled coal supply arrangement, an intermediary who merely arranges delivery for a disclosed certificate holder and guarantees payment to the colliery does not effect a sale as principal or authorised commission agent. Because the coal was to be acquired only by the authorised consumer and the intermediary neither purchased nor owned the goods, it was not carrying on business as a seller of goods. The respondents were therefore not dealers under the Bombay Sales Tax Act, 1953 and were not liable to registration on the transaction in question; the Tribunal's view was sustained. en-us Tue, 15 Nov 1960 00:00:00 +0530 Wed, 25 Sep 2013 13:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=99288 Under a controlled coal supply arrangement, an intermediary who merely arranges delivery for a disclosed certificate holder and guarantees payment to the colliery does not effect a sale as principal or authorised commission agent. Because the coal was to be acquired only by the authorised consumer and the intermediary neither purchased nor owned the goods, it was not carrying on business as a seller of goods. The respondents were therefore not dealers under the Bombay Sales Tax Act, 1953 and were not liable to registration on the transaction in question; the Tribunal's view was sustained. Case-Laws VAT and Sales Tax Tue, 15 Nov 1960 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=99288