https://www.taxtmi.com/caselaws?id=148657 An auctioneer is treated as a dealer under the Andhra Pradesh General Sales Tax Act only when the auction arrangement shows that the person carries on business of buying, selling, supplying or distributing goods on behalf of a principal, and the liability is linked to the principal's own taxability and the relevant turnover in each case. The character of the transaction depends on the actual authority and factual nature of the agency. Where assessment turns on these disputed facts, the assessee must be given a meaningful opportunity to produce material and explain its objections; an assessment made without that opportunity cannot be sustained. en-us Wed, 19 Jun 1968 00:00:00 +0530 Wed, 01 May 2013 16:24:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=148657 An auctioneer is treated as a dealer under the Andhra Pradesh General Sales Tax Act only when the auction arrangement shows that the person carries on business of buying, selling, supplying or distributing goods on behalf of a principal, and the liability is linked to the principal's own taxability and the relevant turnover in each case. The character of the transaction depends on the actual authority and factual nature of the agency. Where assessment turns on these disputed facts, the assessee must be given a meaningful opportunity to produce material and explain its objections; an assessment made without that opportunity cannot be sustained. Case-Laws VAT and Sales Tax Wed, 19 Jun 1968 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=148657