https://www.taxtmi.com/caselaws?id=127081 A commission agent buying and selling groundnuts for known principals was not treated as a dealer liable to sales tax on those transactions under the Madras General Sales Tax Act, 1939. The charging provision applied only to a dealer's own turnover, and a mere agent who arranged sales, earned commission, or recorded principals' names did not become the buyer or seller on his own account. Section 8 was treated as a safeguard for genuine agency dealings, not as an independent source of tax liability. Where the facts showed separate accounts and transactions for known principals, agency character was preserved and no taxable turnover arose in the agent's own right. en-us Sat, 25 Feb 1950 00:00:00 +0530 Mon, 25 Feb 2013 17:47:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127081 A commission agent buying and selling groundnuts for known principals was not treated as a dealer liable to sales tax on those transactions under the Madras General Sales Tax Act, 1939. The charging provision applied only to a dealer's own turnover, and a mere agent who arranged sales, earned commission, or recorded principals' names did not become the buyer or seller on his own account. Section 8 was treated as a safeguard for genuine agency dealings, not as an independent source of tax liability. Where the facts showed separate accounts and transactions for known principals, agency character was preserved and no taxable turnover arose in the agent's own right. Case-Laws VAT and Sales Tax Sat, 25 Feb 1950 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127081