https://www.taxtmi.com/caselaws?id=128390 An arrangement described as agency was treated as a sale where the contract, read as a whole, showed that property and risk remained with the supplier until the goods were inspected and accepted. The court emphasised the substance of the transaction over labels such as "agent" and "commission", and relied on clauses allowing rejection of unsatisfactory goods and requiring the supplier to remove rejected goods at his own risk. On that basis, the petitioner was regarded as carrying on dealer transactions, and the supply of second-hand gunny bags was held to be a sale liable to sales tax. en-us Thu, 23 Feb 1961 00:00:00 +0530 Wed, 03 Apr 2013 18:58:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128390 An arrangement described as agency was treated as a sale where the contract, read as a whole, showed that property and risk remained with the supplier until the goods were inspected and accepted. The court emphasised the substance of the transaction over labels such as "agent" and "commission", and relied on clauses allowing rejection of unsatisfactory goods and requiring the supplier to remove rejected goods at his own risk. On that basis, the petitioner was regarded as carrying on dealer transactions, and the supply of second-hand gunny bags was held to be a sale liable to sales tax. Case-Laws VAT and Sales Tax Thu, 23 Feb 1961 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128390