https://www.taxtmi.com/caselaws?id=150011 A person who purchased raw cotton for mills, arranged ginning and pressing, and forwarded the goods after advancing funds and charging commission was treated as an agent, not as a dealer acting on his own behalf. The court noted that the mills had authorised the purchases, the sellers recorded the transactions in the mills' name, and reimbursement with interest did not change the character of the arrangement. On that basis, the disputed turnover was not taxable in the assessee's hands, and the reference was answered in his favour. en-us Wed, 25 Mar 1970 00:00:00 +0530 Tue, 07 May 2013 18:03:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150011 A person who purchased raw cotton for mills, arranged ginning and pressing, and forwarded the goods after advancing funds and charging commission was treated as an agent, not as a dealer acting on his own behalf. The court noted that the mills had authorised the purchases, the sellers recorded the transactions in the mills' name, and reimbursement with interest did not change the character of the arrangement. On that basis, the disputed turnover was not taxable in the assessee's hands, and the reference was answered in his favour. Case-Laws VAT and Sales Tax Wed, 25 Mar 1970 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150011