https://www.taxtmi.com/caselaws?id=104532 A pawnbroker who causes unredeemed pledged goods to be sold by an approved auctioneer is treated as carrying on business and effecting a sale under the Sales Tax Act. The statutory auction is not an independent sale by the auctioneer; the auctioneer only conducts the sale machinery, while the pawnbroker retains the power to transfer title when redemption fails. Because the sale is incidental or ancillary to the pawnbroker's principal business, the wide definitions of dealer, business and sale capture the transaction. The pawnbroker is therefore the taxable seller, and the auctioneer is not liable as the seller for sales tax purposes. en-us Thu, 29 Oct 1998 00:00:00 +0530 Wed, 18 Dec 2013 15:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=104532 A pawnbroker who causes unredeemed pledged goods to be sold by an approved auctioneer is treated as carrying on business and effecting a sale under the Sales Tax Act. The statutory auction is not an independent sale by the auctioneer; the auctioneer only conducts the sale machinery, while the pawnbroker retains the power to transfer title when redemption fails. Because the sale is incidental or ancillary to the pawnbroker's principal business, the wide definitions of dealer, business and sale capture the transaction. The pawnbroker is therefore the taxable seller, and the auctioneer is not liable as the seller for sales tax purposes. Case-Laws VAT and Sales Tax Thu, 29 Oct 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=104532