https://www.taxtmi.com/caselaws?id=153609 The true character of transactions as commission agency or outright sale depends on applying factual tests, including who had legal custody of the goods at the relevant time and who would bear the risk if the goods were lost while in the intermediary's custody. The record was found insufficient because the Tribunal had not applied these proper tests. The referred question was therefore not answered on the existing material, and the matter was remitted for reconsideration after hearing the parties and examining the relevant factors in accordance with law. en-us Sat, 25 Jul 1981 00:00:00 +0530 Thu, 25 Jul 2013 17:01:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153609 The true character of transactions as commission agency or outright sale depends on applying factual tests, including who had legal custody of the goods at the relevant time and who would bear the risk if the goods were lost while in the intermediary's custody. The record was found insufficient because the Tribunal had not applied these proper tests. The referred question was therefore not answered on the existing material, and the matter was remitted for reconsideration after hearing the parties and examining the relevant factors in accordance with law. Case-Laws VAT and Sales Tax Sat, 25 Jul 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153609