https://www.taxtmi.com/caselaws?id=127095 A person acting only as an agent or broker is not treated as a dealer under the Madras General Sales Tax Act, 1939 unless he carries on buying or selling on his own behalf. The Act's definition of dealer and turnover was read as excluding a mere commission agent who only brings buyer and seller together. Explanation 2, deeming an agent of a non-resident to be a dealer, confirmed that an ordinary agent would otherwise fall outside the definition. Failure to obtain an agent's licence did not itself create dealer status or criminal liability for non-payment of sales tax. en-us Wed, 30 Jul 1947 00:00:00 +0530 Tue, 26 Feb 2013 11:23:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127095 A person acting only as an agent or broker is not treated as a dealer under the Madras General Sales Tax Act, 1939 unless he carries on buying or selling on his own behalf. The Act's definition of dealer and turnover was read as excluding a mere commission agent who only brings buyer and seller together. Explanation 2, deeming an agent of a non-resident to be a dealer, confirmed that an ordinary agent would otherwise fall outside the definition. Failure to obtain an agent's licence did not itself create dealer status or criminal liability for non-payment of sales tax. Case-Laws VAT and Sales Tax Wed, 30 Jul 1947 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127095