https://www.taxtmi.com/caselaws?id=127746 A contract under which intermediaries merely procured offers for mills did not create sales completed in Madras, because the mills alone could accept or reject offers, the intermediaries had no authority to bind them, and delivery was fixed at the mills' premises in Ahmedabad; the property in the goods therefore passed outside Madras, so sales tax was not attracted. The intermediaries were also not persons carrying on the business of buying or selling goods in Madras, as they were restricted to forwarding offers, prohibited from trading on their own account, and entitled only to commission on transactions concluded by the mills; the statutory definition treating such agents as sellers did not apply. en-us Mon, 23 Dec 1957 00:00:00 +0530 Fri, 15 Mar 2013 17:37:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127746 A contract under which intermediaries merely procured offers for mills did not create sales completed in Madras, because the mills alone could accept or reject offers, the intermediaries had no authority to bind them, and delivery was fixed at the mills' premises in Ahmedabad; the property in the goods therefore passed outside Madras, so sales tax was not attracted. The intermediaries were also not persons carrying on the business of buying or selling goods in Madras, as they were restricted to forwarding offers, prohibited from trading on their own account, and entitled only to commission on transactions concluded by the mills; the statutory definition treating such agents as sellers did not apply. Case-Laws VAT and Sales Tax Mon, 23 Dec 1957 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127746