https://www.taxtmi.com/caselaws?id=127304 The Indian Coffee Board was held to be a dealer under Section 2(b) of the Madras General Sales Tax Act, 1939 because, under the Coffee Market Expansion Act, 1942, surplus coffee delivered to the pool passed under the Board's control for storage, curing and collective marketing. The registered owners retained no proprietary rights in the pooled coffee except a right to receive prescribed payments, so the Board was treated as the effective owner for purposes of sale. The argument that the Board acted merely as an agent of the producers was rejected, as the statute did not create an agency relationship. Sales tax on the Board's turnover was therefore valid. en-us Wed, 14 Apr 1954 00:00:00 +0530 Thu, 07 Mar 2013 11:05:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127304 The Indian Coffee Board was held to be a dealer under Section 2(b) of the Madras General Sales Tax Act, 1939 because, under the Coffee Market Expansion Act, 1942, surplus coffee delivered to the pool passed under the Board's control for storage, curing and collective marketing. The registered owners retained no proprietary rights in the pooled coffee except a right to receive prescribed payments, so the Board was treated as the effective owner for purposes of sale. The argument that the Board acted merely as an agent of the producers was rejected, as the statute did not create an agency relationship. Sales tax on the Board's turnover was therefore valid. Case-Laws VAT and Sales Tax Wed, 14 Apr 1954 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127304