https://www.taxtmi.com/caselaws?id=128229 Auctioneers selling specific goods owned by third parties, where buyers know the auctioneer is not the owner, act only as agents and are neither sellers nor parties to the contract of sale under the general law of sale of goods. Taxing power over sales of goods cannot extend to transactions that are not legally sales by the auctioneer. Accordingly, Explanation 2 to the definition of dealer was invalid to the extent it treated such auctioneers as liable to sales tax. The assessment, recovery certificate and consequential enforcement action were quashed, while assessment remained open for goods owned by the auctioneer. en-us Wed, 16 Nov 1960 00:00:00 +0530 Sat, 30 Mar 2013 11:43:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128229 Auctioneers selling specific goods owned by third parties, where buyers know the auctioneer is not the owner, act only as agents and are neither sellers nor parties to the contract of sale under the general law of sale of goods. Taxing power over sales of goods cannot extend to transactions that are not legally sales by the auctioneer. Accordingly, Explanation 2 to the definition of dealer was invalid to the extent it treated such auctioneers as liable to sales tax. The assessment, recovery certificate and consequential enforcement action were quashed, while assessment remained open for goods owned by the auctioneer. Case-Laws VAT and Sales Tax Wed, 16 Nov 1960 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128229