https://www.taxtmi.com/caselaws?id=151209 A co-operative society that regularly sells members' foodgrains for commission, issues receipts in its own name, arranges the sales, and exercises control over pledged goods falls within the wide definition of "dealer" under section 2(c) read with Explanation I of the U.P. Sales Tax Act. The fact that members' consent was needed for sale did not exclude the society where, in substance, it was carrying on the business of selling goods through its own commercial control. On the facts stated, the society was treated as a dealer for sales tax purposes. en-us Mon, 27 Oct 1975 00:00:00 +0530 Sat, 01 Jun 2013 16:18:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=151209 A co-operative society that regularly sells members' foodgrains for commission, issues receipts in its own name, arranges the sales, and exercises control over pledged goods falls within the wide definition of "dealer" under section 2(c) read with Explanation I of the U.P. Sales Tax Act. The fact that members' consent was needed for sale did not exclude the society where, in substance, it was carrying on the business of selling goods through its own commercial control. On the facts stated, the society was treated as a dealer for sales tax purposes. Case-Laws VAT and Sales Tax Mon, 27 Oct 1975 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=151209