https://www.taxtmi.com/caselaws?id=148273 An auctioneer conducting a public sale of unredeemed pledged articles under the pawnbrokers' regulatory procedure was not treated as a dealer for sales tax purposes where he merely facilitated the auction and did not himself transfer property in the goods. The sales tax definition required carrying on the business of buying, selling, supplying or distributing goods, and a sale required transfer of property for consideration. Because the pawnbroker retained possession and delivered the goods to the purchaser, while payment was made to the auctioneer, the transaction was not regarded as a sale by the auctioneer. The sales were therefore not liable to sales tax in his hands. en-us Tue, 25 Apr 1967 00:00:00 +0530 Thu, 25 Apr 2013 09:57:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=148273 An auctioneer conducting a public sale of unredeemed pledged articles under the pawnbrokers' regulatory procedure was not treated as a dealer for sales tax purposes where he merely facilitated the auction and did not himself transfer property in the goods. The sales tax definition required carrying on the business of buying, selling, supplying or distributing goods, and a sale required transfer of property for consideration. Because the pawnbroker retained possession and delivered the goods to the purchaser, while payment was made to the auctioneer, the transaction was not regarded as a sale by the auctioneer. The sales were therefore not liable to sales tax in his hands. Case-Laws VAT and Sales Tax Tue, 25 Apr 1967 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=148273