https://www.taxtmi.com/caselaws?id=152756 Kaccha adat transactions were not taxable in the assessee's hands because the cultivators brought the produce to the assessee's fad, accepted the bids themselves, and completed the sales while the assessee merely facilitated the auction, collected the sale price, and retained commission. The assessee had no dominion or custody over the goods and was not carrying on the business of buying, selling, supplying, or distributing goods on behalf of any principal within the statutory definition of "dealer". A sales tax reference in the bill did not make the assessee liable, because there can be no estoppel against a statute. The disputed amounts were therefore excluded from taxable turnover. en-us Fri, 14 Dec 1979 00:00:00 +0530 Tue, 09 Jul 2013 18:07:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152756 Kaccha adat transactions were not taxable in the assessee's hands because the cultivators brought the produce to the assessee's fad, accepted the bids themselves, and completed the sales while the assessee merely facilitated the auction, collected the sale price, and retained commission. The assessee had no dominion or custody over the goods and was not carrying on the business of buying, selling, supplying, or distributing goods on behalf of any principal within the statutory definition of "dealer". A sales tax reference in the bill did not make the assessee liable, because there can be no estoppel against a statute. The disputed amounts were therefore excluded from taxable turnover. Case-Laws VAT and Sales Tax Fri, 14 Dec 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152756