https://www.taxtmi.com/caselaws?id=127469 An advertising intermediary that arranged preparation of blocks and earned commission was held to be acting as an agent for disclosed principals, not as a purchaser and seller on its own account. The order forms authorised it to contract and release advertisements for identified clients, and the blocks were prepared for those clients' use. The commission retained was brokerage for services and did not create a sale between the block-makers and the intermediary. As there was no dominion or proprietary dealing as a trader, sales tax liability as a dealer could not be sustained. en-us Tue, 21 Feb 1956 00:00:00 +0530 Mon, 11 Mar 2013 10:51:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127469 An advertising intermediary that arranged preparation of blocks and earned commission was held to be acting as an agent for disclosed principals, not as a purchaser and seller on its own account. The order forms authorised it to contract and release advertisements for identified clients, and the blocks were prepared for those clients' use. The commission retained was brokerage for services and did not create a sale between the block-makers and the intermediary. As there was no dominion or proprietary dealing as a trader, sales tax liability as a dealer could not be sustained. Case-Laws VAT and Sales Tax Tue, 21 Feb 1956 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127469