https://www.taxtmi.com/caselaws?id=127248 Persons who merely call for bids and conduct auctions, without custody of the goods or authority to pass title, are brokers rather than commission agents. A broker only brings buyer and seller together, while a commission agent is entrusted with the goods and may transfer ownership so that the activity can amount to dealing in goods under the Madras General Sales Tax Act. On the facts found, the respondents only conducted the fish auction, received a small remuneration for that service, never handled the fish, and had no authority to transfer title. Their activity was therefore brokerage, not dealer activity, and they were not liable to sales tax or prosecution under Section 15(b). en-us Mon, 13 Jul 1953 00:00:00 +0530 Wed, 06 Mar 2013 10:50:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127248 Persons who merely call for bids and conduct auctions, without custody of the goods or authority to pass title, are brokers rather than commission agents. A broker only brings buyer and seller together, while a commission agent is entrusted with the goods and may transfer ownership so that the activity can amount to dealing in goods under the Madras General Sales Tax Act. On the facts found, the respondents only conducted the fish auction, received a small remuneration for that service, never handled the fish, and had no authority to transfer title. Their activity was therefore brokerage, not dealer activity, and they were not liable to sales tax or prosecution under Section 15(b). Case-Laws VAT and Sales Tax Mon, 13 Jul 1953 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127248