https://www.taxtmi.com/caselaws?id=127545 A commission agent who buys goods in his own name for an undisclosed principal and later supplies them to that principal does not effect a sale within the meaning of the Sale of Goods Act when the transfer is made in performance of the agency. The statutory concept of sale requires a contract transferring property in goods for a price, and the decisive factor is whether the transaction is one of agency or a contract of sale. On this analysis, the subsequent supply by the agent to the principal is not liable to sales tax, because it is discharge of the agency obligation rather than a sale. en-us Tue, 24 Jul 1956 00:00:00 +0530 Tue, 12 Mar 2013 10:38:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127545 A commission agent who buys goods in his own name for an undisclosed principal and later supplies them to that principal does not effect a sale within the meaning of the Sale of Goods Act when the transfer is made in performance of the agency. The statutory concept of sale requires a contract transferring property in goods for a price, and the decisive factor is whether the transaction is one of agency or a contract of sale. On this analysis, the subsequent supply by the agent to the principal is not liable to sales tax, because it is discharge of the agency obligation rather than a sale. Case-Laws VAT and Sales Tax Tue, 24 Jul 1956 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127545