https://www.taxtmi.com/caselaws?id=150719 A distributorship agreement was construed as a contract of sale rather than a mere agency where the distributor was bound to pay a fixed price, bore commercial risk, and was required to account in a manner consistent with purchase and resale. Contractual controls over territory, supply terms, and resale price did not by themselves negate a sale. On the true construction of the agreement and the course of dealings, title passed to the distributor before onward supply to consumers, so the transactions constituted sales and could not be treated as non-taxable agency dealings. en-us Thu, 31 Jan 1974 00:00:00 +0530 Tue, 21 May 2013 17:41:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150719 A distributorship agreement was construed as a contract of sale rather than a mere agency where the distributor was bound to pay a fixed price, bore commercial risk, and was required to account in a manner consistent with purchase and resale. Contractual controls over territory, supply terms, and resale price did not by themselves negate a sale. On the true construction of the agreement and the course of dealings, title passed to the distributor before onward supply to consumers, so the transactions constituted sales and could not be treated as non-taxable agency dealings. Case-Laws VAT and Sales Tax Thu, 31 Jan 1974 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150719