https://www.taxtmi.com/caselaws?id=128240 The character of a distributorship arrangement must be determined from the substance of the whole agreement, not its label or isolated clauses. Clauses on minimum orders, price control, territory restrictions, accounting, insurance, storage, retention of control over stock, and return of stock on termination may show that the dealer is carrying on the principal's business as an agent, even where the dealer buys, pays for, and bears risk in the goods. Exemption under section 9 of the General Sales Tax Act then depends on both agency status and compliance with the licence terms, and where those licence conditions have not been found, the matter requires remand for fresh determination. en-us Wed, 24 Aug 1960 00:00:00 +0530 Sat, 30 Mar 2013 12:36:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128240 The character of a distributorship arrangement must be determined from the substance of the whole agreement, not its label or isolated clauses. Clauses on minimum orders, price control, territory restrictions, accounting, insurance, storage, retention of control over stock, and return of stock on termination may show that the dealer is carrying on the principal's business as an agent, even where the dealer buys, pays for, and bears risk in the goods. Exemption under section 9 of the General Sales Tax Act then depends on both agency status and compliance with the licence terms, and where those licence conditions have not been found, the matter requires remand for fresh determination. Case-Laws VAT and Sales Tax Wed, 24 Aug 1960 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128240