https://www.taxtmi.com/caselaws?id=127618 An assessee-company acting as an advertising agent was found not to be a dealer under the Bombay Sales Tax Acts because the documents and admissions did not show that it purchased blocks on its own account. The contract forms, newspaper orders, block orders and bills were equally consistent with either direct purchase or procurement for advertisers, but they did not establish the business of buying or selling goods. The receipt from block-makers was treated as remuneration for technical service and assistance, not commission for trading in goods. Mere agency in advertising work therefore did not satisfy the statutory definition of a dealer. en-us Fri, 11 Jan 1957 00:00:00 +0530 Wed, 13 Mar 2013 10:50:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127618 An assessee-company acting as an advertising agent was found not to be a dealer under the Bombay Sales Tax Acts because the documents and admissions did not show that it purchased blocks on its own account. The contract forms, newspaper orders, block orders and bills were equally consistent with either direct purchase or procurement for advertisers, but they did not establish the business of buying or selling goods. The receipt from block-makers was treated as remuneration for technical service and assistance, not commission for trading in goods. Mere agency in advertising work therefore did not satisfy the statutory definition of a dealer. Case-Laws VAT and Sales Tax Fri, 11 Jan 1957 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127618