https://www.taxtmi.com/caselaws?id=149813 An auctioneer who merely facilitates auctions for Government departments, without authority to accept or reject bids or complete sales, is not a "dealer" under the U.P. Sales Tax Act. The deeming provision for auctioneers applies only where they carry on the business of buying or selling goods on behalf of the principal or otherwise bring about the sale. Where departmental representatives conclude the sale and receive the proceeds directly, the auctioneer only connects bidders with the department and does not himself effect the sale. On those facts, sales tax liability did not arise on the auction transactions. en-us Tue, 03 Mar 1970 00:00:00 +0530 Fri, 03 May 2013 18:41:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=149813 An auctioneer who merely facilitates auctions for Government departments, without authority to accept or reject bids or complete sales, is not a "dealer" under the U.P. Sales Tax Act. The deeming provision for auctioneers applies only where they carry on the business of buying or selling goods on behalf of the principal or otherwise bring about the sale. Where departmental representatives conclude the sale and receive the proceeds directly, the auctioneer only connects bidders with the department and does not himself effect the sale. On those facts, sales tax liability did not arise on the auction transactions. Case-Laws VAT and Sales Tax Tue, 03 Mar 1970 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=149813