https://www.taxtmi.com/caselaws?id=104410 A distributorship agreement was treated as agency, not a sale, because the firm sold chemicals on the company's behalf at prices fixed by the company, remitted sale proceeds, earned commission, and maintained accounts showing stock was debited only on actual sale. Clauses on payment, custody, and collection responsibility did not by themselves transfer property in the goods to the distributor. The accounting practice between the parties reinforced that the firm acted for the principal and not as purchaser. No taxable sale from the company to the firm arose under the Kerala General Sales Tax Act. en-us Thu, 31 Jul 1997 00:00:00 +0530 Tue, 03 Sep 2013 15:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=104410 A distributorship agreement was treated as agency, not a sale, because the firm sold chemicals on the company's behalf at prices fixed by the company, remitted sale proceeds, earned commission, and maintained accounts showing stock was debited only on actual sale. Clauses on payment, custody, and collection responsibility did not by themselves transfer property in the goods to the distributor. The accounting practice between the parties reinforced that the firm acted for the principal and not as purchaser. No taxable sale from the company to the firm arose under the Kerala General Sales Tax Act. Case-Laws VAT and Sales Tax Thu, 31 Jul 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=104410