https://www.taxtmi.com/caselaws?id=139045 Explanation III to the sales-tax definition could not be read as expanding "sale" beyond a transfer of property in goods. It applied only where a principal-agent arrangement was in substance a concealed transfer of ownership intended to evade tax. On the stated facts, the amounts collected towards dharmam, kolagaram, valtar and sales tax were not part of the price and were not collected on behalf of the principals; the agents had accounted only for the jaggery price. As jaggery was taxable at the first sale and no prior sale was shown, the first taxable sale was by the commission agents, and sales-tax liability was properly fastened on the assessee. en-us Tue, 30 Jun 1964 00:00:00 +0530 Wed, 17 Apr 2013 17:38:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=139045 Explanation III to the sales-tax definition could not be read as expanding "sale" beyond a transfer of property in goods. It applied only where a principal-agent arrangement was in substance a concealed transfer of ownership intended to evade tax. On the stated facts, the amounts collected towards dharmam, kolagaram, valtar and sales tax were not part of the price and were not collected on behalf of the principals; the agents had accounted only for the jaggery price. As jaggery was taxable at the first sale and no prior sale was shown, the first taxable sale was by the commission agents, and sales-tax liability was properly fastened on the assessee. Case-Laws VAT and Sales Tax Tue, 30 Jun 1964 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=139045