https://www.taxtmi.com/caselaws?id=127270 A commission agent who merely connects buyer and seller is not ordinarily a dealer under the Sales Tax Act, but liability depends on the assessing authority's factual finding on the nature of the business. Where that authority, acting within jurisdiction, finds that the person is in fact a dealer, that finding governs tax liability unless challenged through the statutory remedies provided by the Act. The text also states that a criminal court cannot re-open such a jurisdictionally valid assessment or factual determination under the statutory bar, and the assessment therefore remained immune from challenge in the criminal proceedings. en-us Thu, 14 Aug 1952 00:00:00 +0530 Wed, 06 Mar 2013 14:27:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127270 A commission agent who merely connects buyer and seller is not ordinarily a dealer under the Sales Tax Act, but liability depends on the assessing authority's factual finding on the nature of the business. Where that authority, acting within jurisdiction, finds that the person is in fact a dealer, that finding governs tax liability unless challenged through the statutory remedies provided by the Act. The text also states that a criminal court cannot re-open such a jurisdictionally valid assessment or factual determination under the statutory bar, and the assessment therefore remained immune from challenge in the criminal proceedings. Case-Laws VAT and Sales Tax Thu, 14 Aug 1952 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127270