https://www.taxtmi.com/caselaws?id=151514 A co-operative society was not treated as a dealer liable on the disputed auction turnover because it lacked authority to transfer property in the goods. The court noted that the member's produce could not be sold without the member's consent, and the auction was completed only when the agriculturist accepted the price offered. Mere custody or dominion over the goods was therefore insufficient to make the society's turnover taxable as its own. The disputed receipts were not the society's own taxable turnover, and no assessment could be sustained on that basis. en-us Thu, 31 Mar 1977 00:00:00 +0530 Thu, 06 Jun 2013 17:36:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=151514 A co-operative society was not treated as a dealer liable on the disputed auction turnover because it lacked authority to transfer property in the goods. The court noted that the member's produce could not be sold without the member's consent, and the auction was completed only when the agriculturist accepted the price offered. Mere custody or dominion over the goods was therefore insufficient to make the society's turnover taxable as its own. The disputed receipts were not the society's own taxable turnover, and no assessment could be sustained on that basis. Case-Laws VAT and Sales Tax Thu, 31 Mar 1977 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=151514