https://www.taxtmi.com/caselaws?id=127115 An auctioneer selling goods by auction for commission is treated as a dealer under the Bengal Finance Sales Tax Act, 1941, because the taxable event is the sale transaction and not ownership of the goods; dominion and possession, together with completion of the sale through auction, make ownership immaterial, so tax liability and registration obligations arise. A writ of mandamus is not maintainable unless the petition alleges a demand for justice and its refusal; absent that averment, the writ application fails as defective. en-us Tue, 27 Feb 1951 00:00:00 +0530 Tue, 26 Feb 2013 15:32:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127115 An auctioneer selling goods by auction for commission is treated as a dealer under the Bengal Finance Sales Tax Act, 1941, because the taxable event is the sale transaction and not ownership of the goods; dominion and possession, together with completion of the sale through auction, make ownership immaterial, so tax liability and registration obligations arise. A writ of mandamus is not maintainable unless the petition alleges a demand for justice and its refusal; absent that averment, the writ application fails as defective. Case-Laws VAT and Sales Tax Tue, 27 Feb 1951 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127115