https://www.taxtmi.com/caselaws?id=149752 A commission agent is a dealer under the Central Sales Tax Act when, in the course of business, he has custody or control of goods and authority to transfer title to purchasers; ownership of the goods is not required. The law distinguishes such an agent from a mere broker who only brings buyer and seller together. On the accepted facts, the company issued invoices, held the cement, was authorised to pass property in it, was registered as a dealer, and collected sales tax from purchasers, so it was rightly treated as a dealer and the revision petition failed. en-us Thu, 26 Feb 1970 00:00:00 +0530 Fri, 03 May 2013 11:11:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=149752 A commission agent is a dealer under the Central Sales Tax Act when, in the course of business, he has custody or control of goods and authority to transfer title to purchasers; ownership of the goods is not required. The law distinguishes such an agent from a mere broker who only brings buyer and seller together. On the accepted facts, the company issued invoices, held the cement, was authorised to pass property in it, was registered as a dealer, and collected sales tax from purchasers, so it was rightly treated as a dealer and the revision petition failed. Case-Laws VAT and Sales Tax Thu, 26 Feb 1970 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=149752