https://www.taxtmi.com/caselaws?id=150221 An auctioneer appointed by the railway administration to sell coal ash was held not to fall within the statutory definition of "dealer" under the Rajasthan Sales Tax Act, 1954. The decisive factor was that the railway administration retained control over the essential incidents of sale: it fixed the auction conditions, time and place, determined the lots, controlled acceptance of bids, and received the sale proceeds through the railway cashier. The auctioneer's role was limited to conducting the auction and performing ancillary tasks under supervision, which did not amount to carrying on the business of buying, selling, supplying or distributing goods on behalf of a principal in the statutory sense. en-us Mon, 07 Apr 1969 00:00:00 +0530 Fri, 10 May 2013 14:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150221 An auctioneer appointed by the railway administration to sell coal ash was held not to fall within the statutory definition of "dealer" under the Rajasthan Sales Tax Act, 1954. The decisive factor was that the railway administration retained control over the essential incidents of sale: it fixed the auction conditions, time and place, determined the lots, controlled acceptance of bids, and received the sale proceeds through the railway cashier. The auctioneer's role was limited to conducting the auction and performing ancillary tasks under supervision, which did not amount to carrying on the business of buying, selling, supplying or distributing goods on behalf of a principal in the statutory sense. Case-Laws VAT and Sales Tax Mon, 07 Apr 1969 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150221