https://www.taxtmi.com/caselaws?id=148283 A commission agent is treated as a "dealer" under the U.P. Sales Tax Act only if, for the relevant period, he carried on the business of buying or selling goods on behalf of principals and had actual or constructive custody of the goods with authority to sell in his own name. The later amendment extending the definition to goods sold "through" such a person did not apply. On the facts, the sellers brought the goods themselves, remained present, and the sales were completed face to face at prices approved by them; purchase slips alone did not convert brokerage into dealer activity. The transactions were therefore brokerage arrangements, not taxable sales by the agent. en-us Thu, 19 Jan 1967 00:00:00 +0530 Thu, 25 Apr 2013 10:33:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=148283 A commission agent is treated as a "dealer" under the U.P. Sales Tax Act only if, for the relevant period, he carried on the business of buying or selling goods on behalf of principals and had actual or constructive custody of the goods with authority to sell in his own name. The later amendment extending the definition to goods sold "through" such a person did not apply. On the facts, the sellers brought the goods themselves, remained present, and the sales were completed face to face at prices approved by them; purchase slips alone did not convert brokerage into dealer activity. The transactions were therefore brokerage arrangements, not taxable sales by the agent. Case-Laws VAT and Sales Tax Thu, 19 Jan 1967 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=148283