https://www.taxtmi.com/caselaws?id=151339 A person is treated as a dealer under the U.P. Sales Tax Act when the totality of facts shows business activity involving buying and selling goods, not merely brokerage or weighing work. Here, the presence of business premises, stock of principals' goods, issuance of sale documents, advances to cultivators, control over sale timing, and handling of payment and title transfer indicated authority to deal in the goods. In a sales tax reference, the High Court may consider the statement of case, including findings and materials from assessment and appellate proceedings, and is not confined to the revising authority's order in isolation. en-us Fri, 27 Aug 1976 00:00:00 +0530 Tue, 04 Jun 2013 17:09:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=151339 A person is treated as a dealer under the U.P. Sales Tax Act when the totality of facts shows business activity involving buying and selling goods, not merely brokerage or weighing work. Here, the presence of business premises, stock of principals' goods, issuance of sale documents, advances to cultivators, control over sale timing, and handling of payment and title transfer indicated authority to deal in the goods. In a sales tax reference, the High Court may consider the statement of case, including findings and materials from assessment and appellate proceedings, and is not confined to the revising authority's order in isolation. Case-Laws VAT and Sales Tax Fri, 27 Aug 1976 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=151339