https://www.taxtmi.com/caselaws?id=127712 A statutory coal control order that confined purchase and despatch to Government-authorised channels meant the respondents could not be treated as purchasers from the colliery or as resellers to the Kathiawar Coal Distributing Co. The arrangement was characterised as a lawful agency structure, with the respondents acting as del credere agents and earning brokerage within permitted limits, rather than as effecting a taxable sale. On that basis, the transactions did not satisfy the legal incidents of a sale under the Bombay Sales Tax Act, 1946, and sales tax liability did not arise on the footing that the respondents had sold the coal. en-us Fri, 04 Oct 1957 00:00:00 +0530 Thu, 14 Mar 2013 16:35:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127712 A statutory coal control order that confined purchase and despatch to Government-authorised channels meant the respondents could not be treated as purchasers from the colliery or as resellers to the Kathiawar Coal Distributing Co. The arrangement was characterised as a lawful agency structure, with the respondents acting as del credere agents and earning brokerage within permitted limits, rather than as effecting a taxable sale. On that basis, the transactions did not satisfy the legal incidents of a sale under the Bombay Sales Tax Act, 1946, and sales tax liability did not arise on the footing that the respondents had sold the coal. Case-Laws VAT and Sales Tax Fri, 04 Oct 1957 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127712