https://www.taxtmi.com/caselaws?id=150035 A co-operative housing society was not treated as a dealer under the U.P. Sales Tax Act because the brick-kiln was funded by members' contributions for supply of bricks to themselves, not from the society's own trading funds. On those facts, the bricks never became the society's property, so there was no transfer of property for a price and no taxable sale. Mere maintenance of accounts and collection of amounts from members did not convert the arrangement into a business of buying and selling goods. The arrangement was treated as a joint venture or agency for distribution of bricks, with no sales tax liability. en-us Sat, 26 Sep 1970 00:00:00 +0530 Wed, 08 May 2013 10:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150035 A co-operative housing society was not treated as a dealer under the U.P. Sales Tax Act because the brick-kiln was funded by members' contributions for supply of bricks to themselves, not from the society's own trading funds. On those facts, the bricks never became the society's property, so there was no transfer of property for a price and no taxable sale. Mere maintenance of accounts and collection of amounts from members did not convert the arrangement into a business of buying and selling goods. The arrangement was treated as a joint venture or agency for distribution of bricks, with no sales tax liability. Case-Laws VAT and Sales Tax Sat, 26 Sep 1970 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150035