https://www.taxtmi.com/caselaws?id=128385 Liability to sales tax depended on whether the assessee was carrying on an independent business or was only acting as an ordinary agent for the Textile Marketing Organization. The court applied section 2(c) of the Orissa Sales Tax Act and treated the definition of "dealer" as wide, but not extending to an ordinary agent of a dealer residing in Orissa. On the facts found, the Organization supplied the goods, retained the sale proceeds, and paid the assessee a commission, so the assessee had no independent status in the transactions. The reference was answered in favour of the assessee, and sales tax liability was negatived. en-us Tue, 14 Nov 1961 00:00:00 +0530 Wed, 03 Apr 2013 18:17:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128385 Liability to sales tax depended on whether the assessee was carrying on an independent business or was only acting as an ordinary agent for the Textile Marketing Organization. The court applied section 2(c) of the Orissa Sales Tax Act and treated the definition of "dealer" as wide, but not extending to an ordinary agent of a dealer residing in Orissa. On the facts found, the Organization supplied the goods, retained the sale proceeds, and paid the assessee a commission, so the assessee had no independent status in the transactions. The reference was answered in favour of the assessee, and sales tax liability was negatived. Case-Laws VAT and Sales Tax Tue, 14 Nov 1961 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128385