https://www.taxtmi.com/caselaws?id=128732 A commission agent under the Mysore Sales Tax Act was taxable only if the deeming conditions in Explanation 3 to section 2(t) were satisfied. Mere deduction of genuine incidental expenses did not convert the agent into an ordinary dealer, because section 11 recognised such charges alongside commission. Where arecanuts of different principals were graded and pooled with the principals' consent before sale, the principals became joint principals for that transaction, and the agent's duty was to account for the full sale proceeds. In the absence of any statutory prohibition or failure to account, the consensual pooling did not attract sales tax liability or forfeit the benefit available to a commission agent. en-us Wed, 08 Aug 1962 00:00:00 +0530 Wed, 10 Apr 2013 16:27:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128732 A commission agent under the Mysore Sales Tax Act was taxable only if the deeming conditions in Explanation 3 to section 2(t) were satisfied. Mere deduction of genuine incidental expenses did not convert the agent into an ordinary dealer, because section 11 recognised such charges alongside commission. Where arecanuts of different principals were graded and pooled with the principals' consent before sale, the principals became joint principals for that transaction, and the agent's duty was to account for the full sale proceeds. In the absence of any statutory prohibition or failure to account, the consensual pooling did not attract sales tax liability or forfeit the benefit available to a commission agent. Case-Laws VAT and Sales Tax Wed, 08 Aug 1962 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128732