https://www.taxtmi.com/caselaws?id=103744 Supply of sugarcane by members to a co-operative sugar factory was treated as a purchase by the society for purchase-tax purposes because the statutory definition of "dealer" covered a society buying goods from its members. The bye-laws required members to sell sugarcane to the factory, empowered the board to fix the purchase price, and authorised the society to buy from members and non-members alike. Those features were inconsistent with a mere agency arrangement for sale on behalf of members. The society was therefore liable to purchase tax and could not be regarded as only a selling agent. en-us Fri, 23 Sep 1994 00:00:00 +0530 Thu, 05 Sep 2013 17:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=103744 Supply of sugarcane by members to a co-operative sugar factory was treated as a purchase by the society for purchase-tax purposes because the statutory definition of "dealer" covered a society buying goods from its members. The bye-laws required members to sell sugarcane to the factory, empowered the board to fix the purchase price, and authorised the society to buy from members and non-members alike. Those features were inconsistent with a mere agency arrangement for sale on behalf of members. The society was therefore liable to purchase tax and could not be regarded as only a selling agent. Case-Laws VAT and Sales Tax Fri, 23 Sep 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=103744