https://www.taxtmi.com/caselaws?id=148708 An auctioneer who receives goods from owners, sells them by public auction and is authorised to transfer title can fall within the definition of "dealer" under the Madras General Sales Tax Act, 1959. The Court accepted that an agent's tax liability generally cannot exceed the principal's, but held that this contention succeeds only if the principal is shown not to be a dealer or otherwise not liable to tax. In the absence of transaction-wise material or proof that the principals were outside the tax net, the claimed exclusion from taxable turnover could not be established, and the assessment challenge failed. en-us Tue, 25 Nov 1969 00:00:00 +0530 Thu, 02 May 2013 14:05:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=148708 An auctioneer who receives goods from owners, sells them by public auction and is authorised to transfer title can fall within the definition of "dealer" under the Madras General Sales Tax Act, 1959. The Court accepted that an agent's tax liability generally cannot exceed the principal's, but held that this contention succeeds only if the principal is shown not to be a dealer or otherwise not liable to tax. In the absence of transaction-wise material or proof that the principals were outside the tax net, the claimed exclusion from taxable turnover could not be established, and the assessment challenge failed. Case-Laws VAT and Sales Tax Tue, 25 Nov 1969 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=148708