https://www.taxtmi.com/caselaws?id=150523 The court ruled in favor of the partnership firm, setting aside the assessment orders and demand notices issued by the Sales Tax Officer. The firm was deemed not to be a dealer for sales tax purposes concerning the goods sold at auctions. The judgment emphasized the distinction between the firm's role as an auctioneer and a dealer, providing clarity on the taxation treatment of auction proceeds for similar entities in the future. en-us Tue, 29 Aug 1972 00:00:00 +0530 Sat, 18 May 2013 12:11:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150523 The court ruled in favor of the partnership firm, setting aside the assessment orders and demand notices issued by the Sales Tax Officer. The firm was deemed not to be a dealer for sales tax purposes concerning the goods sold at auctions. The judgment emphasized the distinction between the firm's role as an auctioneer and a dealer, providing clarity on the taxation treatment of auction proceeds for similar entities in the future. Case-Laws VAT and Sales Tax Tue, 29 Aug 1972 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150523