https://www.taxtmi.com/caselaws?id=151267 A person is treated as a dealer for sales tax purposes where the statutory meaning of "dealer" and "sale" is satisfied by business activity involving transfer of property in goods. The text explains that an assessee who does more than merely introduce buyer and seller, and instead settles price, issues cash memos, passes title in the absence of cultivators, assumes shortage risk, and makes advances, may be acting on his own account rather than as a commission agent. It also notes that concurrent findings of fact were not reopened in reference jurisdiction, leaving only the legal inference from those facts. en-us Tue, 26 Apr 1977 00:00:00 +0530 Mon, 03 Jun 2013 14:27:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=151267 A person is treated as a dealer for sales tax purposes where the statutory meaning of "dealer" and "sale" is satisfied by business activity involving transfer of property in goods. The text explains that an assessee who does more than merely introduce buyer and seller, and instead settles price, issues cash memos, passes title in the absence of cultivators, assumes shortage risk, and makes advances, may be acting on his own account rather than as a commission agent. It also notes that concurrent findings of fact were not reopened in reference jurisdiction, leaving only the legal inference from those facts. Case-Laws VAT and Sales Tax Tue, 26 Apr 1977 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=151267