https://www.taxtmi.com/caselaws?id=127118 Section 8 placed the burden on the petitioners to prove that they acted as commission agents and satisfied the statutory requirements for that status. The record did not show fixed remuneration, the requisite accounts, or other material bringing them within the section. On that basis, the finding that they were dealers could not be disturbed, and the tax liability was sustained against them. en-us Thu, 19 Apr 1951 00:00:00 +0530 Tue, 26 Feb 2013 16:03:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127118 Section 8 placed the burden on the petitioners to prove that they acted as commission agents and satisfied the statutory requirements for that status. The record did not show fixed remuneration, the requisite accounts, or other material bringing them within the section. On that basis, the finding that they were dealers could not be disturbed, and the tax liability was sustained against them. Case-Laws VAT and Sales Tax Thu, 19 Apr 1951 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127118