https://www.taxtmi.com/caselaws?id=102761 An exclusive distributorship arrangement was examined to determine whether the distributor acted as the manufacturer's agent or as a purchaser for purposes of taxable turnover under the Kerala General Sales Tax Act, 1963. The decisive features were that the distributor arranged payment, goods were supplied against immediate or deferred payment, the rebate was described as rebate rather than commission, transit risk was borne by the distributor when payment and delivery were not simultaneous, and title documents were endorsed to the distributor on payment or through bank collection. On these terms, the commercial substance was a purchase-and-resale model, not agency, and the transactions were includible in the distributor's taxable turnover. en-us Wed, 04 May 1988 00:00:00 +0530 Sat, 19 Sep 2015 14:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=102761 An exclusive distributorship arrangement was examined to determine whether the distributor acted as the manufacturer's agent or as a purchaser for purposes of taxable turnover under the Kerala General Sales Tax Act, 1963. The decisive features were that the distributor arranged payment, goods were supplied against immediate or deferred payment, the rebate was described as rebate rather than commission, transit risk was borne by the distributor when payment and delivery were not simultaneous, and title documents were endorsed to the distributor on payment or through bank collection. On these terms, the commercial substance was a purchase-and-resale model, not agency, and the transactions were includible in the distributor's taxable turnover. Case-Laws VAT and Sales Tax Wed, 04 May 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=102761