https://www.taxtmi.com/caselaws?id=99909 A middleman who never acquires title in coal and merely arranges delivery under a controlled supply regime is treated as an agent, not a principal seller, for the statutory definition of dealer; the coal supply itself is not a sale by that intermediary. The text also states that a writ can still be entertained against an allegedly unauthorised tax levy where the levy is challenged as lacking authority of law or infringing the right to carry on trade, despite an alternative remedy. Delay and acquiescence were treated as unpersuasive on the stated facts, and mere return disclosure was not enough to bar the challenge. en-us Fri, 09 Oct 1964 00:00:00 +0530 Tue, 27 Feb 2018 14:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=99909 A middleman who never acquires title in coal and merely arranges delivery under a controlled supply regime is treated as an agent, not a principal seller, for the statutory definition of dealer; the coal supply itself is not a sale by that intermediary. The text also states that a writ can still be entertained against an allegedly unauthorised tax levy where the levy is challenged as lacking authority of law or infringing the right to carry on trade, despite an alternative remedy. Delay and acquiescence were treated as unpersuasive on the stated facts, and mere return disclosure was not enough to bar the challenge. Case-Laws VAT and Sales Tax Fri, 09 Oct 1964 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=99909