https://www.taxtmi.com/caselaws?id=127946 Mere financing of buyers and sellers for commission and interest does not, by itself, make a person a dealer under the C.P. and Berar Sales Tax Act, 1947. A dealer must carry on the business of selling or supplying goods, and a sale requires transfer of property in goods for consideration. Where the account books show only financing arrangements and the person does not enter the transactions as seller or supplier, the dealings are not sales by a dealer. Holding documents of title and financing the parties does not, on these facts, confer dominion over the goods. en-us Thu, 16 Jul 1959 00:00:00 +0530 Mon, 25 Mar 2013 11:05:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127946 Mere financing of buyers and sellers for commission and interest does not, by itself, make a person a dealer under the C.P. and Berar Sales Tax Act, 1947. A dealer must carry on the business of selling or supplying goods, and a sale requires transfer of property in goods for consideration. Where the account books show only financing arrangements and the person does not enter the transactions as seller or supplier, the dealings are not sales by a dealer. Holding documents of title and financing the parties does not, on these facts, confer dominion over the goods. Case-Laws VAT and Sales Tax Thu, 16 Jul 1959 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127946