https://www.taxtmi.com/caselaws?id=128220 Clauses 2 and 4 of the distribution agreement were read together and treated as part of one commercial arrangement, not as distinct classes of transactions. Clause 4 regulated only the acceptance, countersigning, invoicing, and execution of customer orders; it did not convert the distributor into a mere guarantee-broker. On the contractual terms and actual course of business, the assessee bought goods from the company in his own right, became liable for the price, had invoices issued in his name, and resold the goods to customers. He was therefore a dealer within section 2(c) of the Madhya Pradesh Sales Tax Act, 1947, and liable to sales tax on the disputed transactions. en-us Thu, 14 Jul 1960 00:00:00 +0530 Sat, 30 Mar 2013 11:09:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128220 Clauses 2 and 4 of the distribution agreement were read together and treated as part of one commercial arrangement, not as distinct classes of transactions. Clause 4 regulated only the acceptance, countersigning, invoicing, and execution of customer orders; it did not convert the distributor into a mere guarantee-broker. On the contractual terms and actual course of business, the assessee bought goods from the company in his own right, became liable for the price, had invoices issued in his name, and resold the goods to customers. He was therefore a dealer within section 2(c) of the Madhya Pradesh Sales Tax Act, 1947, and liable to sales tax on the disputed transactions. Case-Laws VAT and Sales Tax Thu, 14 Jul 1960 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128220