https://www.taxtmi.com/caselaws?id=127323 A person carrying on sales transactions on his own account is treated as a dealer for sales tax purposes, not as a mere agent, where the surrounding evidence shows the alleged agency is unsupported and the transactions are effectively his own purchases and onward sales. Exemption available to a licensed commission agent applies only on strict compliance with the licence conditions, including the requirement to maintain separate accounts for each class of goods. Failure to satisfy those conditions disqualifies the agent from the statutory exemption and leaves the sales tax liability intact. en-us Fri, 30 Jul 1954 00:00:00 +0530 Thu, 07 Mar 2013 14:20:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127323 A person carrying on sales transactions on his own account is treated as a dealer for sales tax purposes, not as a mere agent, where the surrounding evidence shows the alleged agency is unsupported and the transactions are effectively his own purchases and onward sales. Exemption available to a licensed commission agent applies only on strict compliance with the licence conditions, including the requirement to maintain separate accounts for each class of goods. Failure to satisfy those conditions disqualifies the agent from the statutory exemption and leaves the sales tax liability intact. Case-Laws VAT and Sales Tax Fri, 30 Jul 1954 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127323