https://www.taxtmi.com/caselaws?id=127150 The court upheld the decision of the Sales Tax Commissioner, dismissing the applicant's plea. It determined that the applicant, despite claiming to be a commission agent, fell within the definition of a "dealer" under the Sales Tax Act. The court emphasized the importance of specific definitions in the legislation and highlighted the distinction between commission agents and brokers in terms of possession of goods. Additionally, the court analyzed the jurisdiction of the sale transaction, emphasizing contractual elements in determining jurisdiction. en-us Sun, 15 Dec 1991 00:00:00 +0530 Wed, 27 Feb 2013 13:04:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127150 The court upheld the decision of the Sales Tax Commissioner, dismissing the applicant's plea. It determined that the applicant, despite claiming to be a commission agent, fell within the definition of a "dealer" under the Sales Tax Act. The court emphasized the importance of specific definitions in the legislation and highlighted the distinction between commission agents and brokers in terms of possession of goods. Additionally, the court analyzed the jurisdiction of the sale transaction, emphasizing contractual elements in determining jurisdiction. Case-Laws VAT and Sales Tax Sun, 15 Dec 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127150