https://www.taxtmi.com/caselaws?id=127669 The consignee retailer, operating under the distribution scheme of controlled goods, was found not liable to pay sales tax. The judge emphasized the importance of considering the actual nature of transactions over labels used by parties. The consignee retailer's role as an intermediary under government directives for distribution purposes exempted them from being classified as a dealer subject to taxation. The judgment allowed the consignee retailer's appeal, awarded costs in their favor, and denied further leave for appeal. en-us Fri, 24 Aug 1956 00:00:00 +0530 Thu, 14 Mar 2013 10:20:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127669 The consignee retailer, operating under the distribution scheme of controlled goods, was found not liable to pay sales tax. The judge emphasized the importance of considering the actual nature of transactions over labels used by parties. The consignee retailer's role as an intermediary under government directives for distribution purposes exempted them from being classified as a dealer subject to taxation. The judgment allowed the consignee retailer's appeal, awarded costs in their favor, and denied further leave for appeal. Case-Laws VAT and Sales Tax Fri, 24 Aug 1956 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127669