https://www.taxtmi.com/caselaws?id=127519 Sales tax liability under the Bihar Sales Tax Act arose only where the transaction amounted to a sale involving transfer of property in goods. Mere registration as a dealer, or description as a supplier or commission agent, was not enough to create taxable liability, and the term "supply" could not be read independently of the concept of sale. On the record, there was no evidence of transfer of property in the coal supplied through the assessee, so the transactions were not taxable. The objection of double taxation also failed because prior payment of tax by the collieries on the same transactions was not proved. en-us Tue, 20 Sep 1955 00:00:00 +0530 Mon, 11 Mar 2013 16:47:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127519 Sales tax liability under the Bihar Sales Tax Act arose only where the transaction amounted to a sale involving transfer of property in goods. Mere registration as a dealer, or description as a supplier or commission agent, was not enough to create taxable liability, and the term "supply" could not be read independently of the concept of sale. On the record, there was no evidence of transfer of property in the coal supplied through the assessee, so the transactions were not taxable. The objection of double taxation also failed because prior payment of tax by the collieries on the same transactions was not proved. Case-Laws VAT and Sales Tax Tue, 20 Sep 1955 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127519