https://www.taxtmi.com/caselaws?id=101225 An entity acting under an arrangement with another trader is a dealer under the Central Sales Tax Act when it has possession of the goods, contracts with purchasers in its own name, transfers property in the goods, and collects the sale price. On those facts, the company was not a mere commission agent or broker but carried on the business of selling goods as principal. It therefore fell within section 2(b) and was liable for sales tax on the inter-State sales effected by it. The assessment and challenge to tax liability were sustained. en-us Thu, 27 Nov 1975 00:00:00 +0530 Mon, 21 Jul 2014 14:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=101225 An entity acting under an arrangement with another trader is a dealer under the Central Sales Tax Act when it has possession of the goods, contracts with purchasers in its own name, transfers property in the goods, and collects the sale price. On those facts, the company was not a mere commission agent or broker but carried on the business of selling goods as principal. It therefore fell within section 2(b) and was liable for sales tax on the inter-State sales effected by it. The assessment and challenge to tax liability were sustained. Case-Laws VAT and Sales Tax Thu, 27 Nov 1975 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=101225