https://www.taxtmi.com/caselaws?id=127332 A licensed market commission agent who merely brings sellers and buyers together, without authority to accept bids, settle terms, receive sale proceeds, deliver goods, or transfer title, does not carry on the business of buying or selling goods and is not a dealer for Mysore sales tax purposes. The decisive distinction is between an agent controlling the goods or transaction and a mere broker earning brokerage; only the former may fall within the dealer definition. Section 9, dealing with licensing and exemption, does not create tax liability. Taxability depends on the substantive charging provision and the statutory definition of dealer, and lack of a licence alone does not make a person taxable. en-us Wed, 02 Dec 1953 00:00:00 +0530 Thu, 07 Mar 2013 15:19:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127332 A licensed market commission agent who merely brings sellers and buyers together, without authority to accept bids, settle terms, receive sale proceeds, deliver goods, or transfer title, does not carry on the business of buying or selling goods and is not a dealer for Mysore sales tax purposes. The decisive distinction is between an agent controlling the goods or transaction and a mere broker earning brokerage; only the former may fall within the dealer definition. Section 9, dealing with licensing and exemption, does not create tax liability. Taxability depends on the substantive charging provision and the statutory definition of dealer, and lack of a licence alone does not make a person taxable. Case-Laws VAT and Sales Tax Wed, 02 Dec 1953 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127332