https://www.taxtmi.com/caselaws?id=150165 An agent who settles rates, issues sale and purchase slips, charges commission, and pays sellers from its own funds is treated as a dealer for U.P. sales tax purposes where it has authority to conclude bargains on behalf of agriculturist-members. The turnover definition also covers sales made through another on the dealer's account, while the exemption for agricultural produce is confined to produce grown by the dealer himself or on land in which he has the relevant interest. The term "otherwise" in the proviso is read ejusdem generis and does not extend the exemption to a mere agent selling members' produce. The sale proceeds are therefore includible in turnover. en-us Thu, 17 Nov 1960 00:00:00 +0530 Thu, 09 May 2013 16:03:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150165 An agent who settles rates, issues sale and purchase slips, charges commission, and pays sellers from its own funds is treated as a dealer for U.P. sales tax purposes where it has authority to conclude bargains on behalf of agriculturist-members. The turnover definition also covers sales made through another on the dealer's account, while the exemption for agricultural produce is confined to produce grown by the dealer himself or on land in which he has the relevant interest. The term "otherwise" in the proviso is read ejusdem generis and does not extend the exemption to a mere agent selling members' produce. The sale proceeds are therefore includible in turnover. Case-Laws VAT and Sales Tax Thu, 17 Nov 1960 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150165