https://www.taxtmi.com/caselaws?id=127522 Collections described as "russum" cannot be recovered by the State unless the amount was lawfully leviable as tax under the Act and Rules; a provision allowing a registered dealer to collect tax is only enabling and does not itself create a liability to remit unauthorised collections. On the facts, the commission agents bought goods in their own names, assumed direct liability to sellers, took delivery, and resold to undisclosed principals, so their activity amounted to sales by a dealer rather than a pure agency. Tax was therefore attracted on the sales turnover, and the absence of a section 8 licence did not exempt them from liability. en-us Fri, 30 Mar 1956 00:00:00 +0530 Mon, 11 Mar 2013 17:05:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127522 Collections described as "russum" cannot be recovered by the State unless the amount was lawfully leviable as tax under the Act and Rules; a provision allowing a registered dealer to collect tax is only enabling and does not itself create a liability to remit unauthorised collections. On the facts, the commission agents bought goods in their own names, assumed direct liability to sellers, took delivery, and resold to undisclosed principals, so their activity amounted to sales by a dealer rather than a pure agency. Tax was therefore attracted on the sales turnover, and the absence of a section 8 licence did not exempt them from liability. Case-Laws VAT and Sales Tax Fri, 30 Mar 1956 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127522