https://www.taxtmi.com/caselaws?id=128229 An auctioneer selling specific goods owned by third parties, where the buyer knows the auctioneer is not the owner, is treated only as an agent and not as the seller or a party to the contract of sale. On that basis, such auction transactions do not amount to sales by the auctioneer for sales tax purposes under the Bengal Finance (Sales Tax) Act, 1941. The article also states that Explanation 2 to section 2(c), insofar as it extended the definition of dealer to cover such an auctioneer, exceeded the taxing power over sales of goods and was therefore ultra vires and void. The assessment and enforcement measures were consequently quashed, while assessment of goods owned by the auctioneer himself was left open. 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 An auctioneer selling specific goods owned by third parties, where the buyer knows the auctioneer is not the owner, is treated only as an agent and not as the seller or a party to the contract of sale. On that basis, such auction transactions do not amount to sales by the auctioneer for sales tax purposes under the Bengal Finance (Sales Tax) Act, 1941. The article also states that Explanation 2 to section 2(c), insofar as it extended the definition of dealer to cover such an auctioneer, exceeded the taxing power over sales of goods and was therefore ultra vires and void. The assessment and enforcement measures were consequently quashed, while assessment of goods owned by the auctioneer himself was left open. Case-Laws VAT and Sales Tax Wed, 16 Nov 1960 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128229