https://www.taxtmi.com/caselaws?id=149753 A person who, in law, sells goods and transfers them to outside buyers by endorsing railway receipts remains liable to sales tax as a dealer, even if the goods were shown in another company's return and tax was paid by that company. The court treated the assessee as the seller because the goods remained his property until endorsement, the bills stood in his name, and he invoiced the outside purchasers. The other party's return and tax payment did not extinguish the assessee's independent liability on the same transactions. en-us Mon, 08 Jul 1968 00:00:00 +0530 Fri, 03 May 2013 11:19:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=149753 A person who, in law, sells goods and transfers them to outside buyers by endorsing railway receipts remains liable to sales tax as a dealer, even if the goods were shown in another company's return and tax was paid by that company. The court treated the assessee as the seller because the goods remained his property until endorsement, the bills stood in his name, and he invoiced the outside purchasers. The other party's return and tax payment did not extinguish the assessee's independent liability on the same transactions. Case-Laws VAT and Sales Tax Mon, 08 Jul 1968 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=149753