https://www.taxtmi.com/caselaws?id=127241 A commission agent with custody or control of goods was treated as a dealer liable to sales tax rather than a mere broker, because the evidence and account books did not support the broker-only characterization. Exemption under the Section 8 licence failed since the licence conditions were not complied with, including the requirement to furnish particulars of principals and their turnover. The claim that the transactions were outside turnover as agricultural produce dealings also failed, because the factual foundation was not pleaded or proved and the record did not show the necessary agency and cultivation facts. en-us Wed, 04 Mar 1953 00:00:00 +0530 Wed, 06 Mar 2013 10:05:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127241 A commission agent with custody or control of goods was treated as a dealer liable to sales tax rather than a mere broker, because the evidence and account books did not support the broker-only characterization. Exemption under the Section 8 licence failed since the licence conditions were not complied with, including the requirement to furnish particulars of principals and their turnover. The claim that the transactions were outside turnover as agricultural produce dealings also failed, because the factual foundation was not pleaded or proved and the record did not show the necessary agency and cultivation facts. Case-Laws VAT and Sales Tax Wed, 04 Mar 1953 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127241