https://www.taxtmi.com/caselaws?id=99575 A resident agent was treated as a deemed dealer under section 14-A because the non-resident principals were found to be carrying on sales in the State and the agent was the channel through which those sales were conducted. The Court held that the statutory fiction applied where the agent received railway receipts, delivered goods to buyers, and in some cases collected and remitted sale proceeds. On those facts, the agent fell within the scope of the deeming provision and sales tax liability attached to the relevant transactions. The assessment was therefore upheld. en-us Thu, 19 Apr 1962 00:00:00 +0530 Fri, 05 Sep 2014 16:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=99575 A resident agent was treated as a deemed dealer under section 14-A because the non-resident principals were found to be carrying on sales in the State and the agent was the channel through which those sales were conducted. The Court held that the statutory fiction applied where the agent received railway receipts, delivered goods to buyers, and in some cases collected and remitted sale proceeds. On those facts, the agent fell within the scope of the deeming provision and sales tax liability attached to the relevant transactions. The assessment was therefore upheld. Case-Laws VAT and Sales Tax Thu, 19 Apr 1962 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=99575