https://www.taxtmi.com/caselaws?id=127154 Commission agents who, with authority from their principals, sell goods and pass property in them to buyers are treated as dealers under the Madras General Sales Tax Act, because they carry on the business of selling goods rather than acting as mere brokers. The Act's charging provision therefore applies to such agents, subject to any available exemption. On the licence issue, rusum collected in the locality as an accepted trade charge was treated as part of the agreed commission or brokerage, not as part of the goods' price, so it did not breach the licence conditions under Section 8. The exemption remained available and the tax demands could not stand. en-us Fri, 16 Nov 1951 00:00:00 +0530 Wed, 27 Feb 2013 14:39:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127154 Commission agents who, with authority from their principals, sell goods and pass property in them to buyers are treated as dealers under the Madras General Sales Tax Act, because they carry on the business of selling goods rather than acting as mere brokers. The Act's charging provision therefore applies to such agents, subject to any available exemption. On the licence issue, rusum collected in the locality as an accepted trade charge was treated as part of the agreed commission or brokerage, not as part of the goods' price, so it did not breach the licence conditions under Section 8. The exemption remained available and the tax demands could not stand. Case-Laws VAT and Sales Tax Fri, 16 Nov 1951 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127154