https://www.taxtmi.com/caselaws?id=152366 An inter-State sale by a dealer requires a sale agreement or privity of contract with the outside purchaser; on the stated facts, direct despatch by the manufacturer, invoices raised by the manufacturer, and the dealer's later role in collection and reimbursement did not create a separate sale by the dealer. The dealer was treated as acting in an agency-like capacity rather than as vendor and vendee, because it guaranteed payment, advanced funds against documents, and recovered reimbursement later. Retrospective relief under section 8A of the Central Sales Tax Act, 1956 was also available where the assessment had not attained finality and the connected revision was still pending. en-us Tue, 08 May 1979 00:00:00 +0530 Mon, 01 Jul 2013 16:26:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152366 An inter-State sale by a dealer requires a sale agreement or privity of contract with the outside purchaser; on the stated facts, direct despatch by the manufacturer, invoices raised by the manufacturer, and the dealer's later role in collection and reimbursement did not create a separate sale by the dealer. The dealer was treated as acting in an agency-like capacity rather than as vendor and vendee, because it guaranteed payment, advanced funds against documents, and recovered reimbursement later. Retrospective relief under section 8A of the Central Sales Tax Act, 1956 was also available where the assessment had not attained finality and the connected revision was still pending. Case-Laws VAT and Sales Tax Tue, 08 May 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152366