https://www.taxtmi.com/caselaws?id=127822 Section 14-A of the Madras General Sales Tax Act deems an agent in the State to be the dealer where a non-resident carries on buying or selling business there. On the stated facts, the petitioners did more than canvass orders: they handled railway receipts, stored goods, arranged local deliveries, and in some cases collected and remitted sale proceeds. Those activities showed control over the goods and documents of title, not a mere introduction of buyer and seller. The transfer of property was treated as occurring in Andhra State, so the sales formed part of taxable turnover there and the petitioners were liable as agents of the non-resident sellers. en-us Fri, 19 Sep 1958 00:00:00 +0530 Mon, 18 Mar 2013 16:00:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127822 Section 14-A of the Madras General Sales Tax Act deems an agent in the State to be the dealer where a non-resident carries on buying or selling business there. On the stated facts, the petitioners did more than canvass orders: they handled railway receipts, stored goods, arranged local deliveries, and in some cases collected and remitted sale proceeds. Those activities showed control over the goods and documents of title, not a mere introduction of buyer and seller. The transfer of property was treated as occurring in Andhra State, so the sales formed part of taxable turnover there and the petitioners were liable as agents of the non-resident sellers. Case-Laws VAT and Sales Tax Fri, 19 Sep 1958 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127822