https://www.taxtmi.com/caselaws?id=150119 A co-operative society was treated as a dealer under section 2(c) of the Orissa Sales Tax Act because it bought yarn and other raw materials on its own responsibility, supplied them to member-weavers for conversion, retained legal control over the materials and finished goods until sale, and conducted the sales itself. Its status as a society with proceeds later distributed among members did not alter the character of the transactions, since it remained a separate legal entity carrying on its own business. The absence of profit retention by the society was immaterial once the sales were shown to be its own business transactions. en-us Wed, 08 Jul 1970 00:00:00 +0530 Thu, 09 May 2013 11:14:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150119 A co-operative society was treated as a dealer under section 2(c) of the Orissa Sales Tax Act because it bought yarn and other raw materials on its own responsibility, supplied them to member-weavers for conversion, retained legal control over the materials and finished goods until sale, and conducted the sales itself. Its status as a society with proceeds later distributed among members did not alter the character of the transactions, since it remained a separate legal entity carrying on its own business. The absence of profit retention by the society was immaterial once the sales were shown to be its own business transactions. Case-Laws VAT and Sales Tax Wed, 08 Jul 1970 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150119