https://www.taxtmi.com/caselaws?id=153718 A court-appointed receiver managing a disputed business was not a "dealer" under section 2(c) of the U.P. Sales Tax Act because he was only supervising the business and was not carrying on buying or selling for commission, remuneration, or otherwise. He also did not fall within the deeming provision for mercantile agents. Even on an agency basis, sales tax liabilities left unpaid during the receivership remained enforceable against the principals after the receiver's appointment ended. As the assessments had become final, the tax demand was validly recoverable from the proprietors. en-us Mon, 19 Apr 1982 00:00:00 +0530 Sat, 27 Jul 2013 13:35:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153718 A court-appointed receiver managing a disputed business was not a "dealer" under section 2(c) of the U.P. Sales Tax Act because he was only supervising the business and was not carrying on buying or selling for commission, remuneration, or otherwise. He also did not fall within the deeming provision for mercantile agents. Even on an agency basis, sales tax liabilities left unpaid during the receivership remained enforceable against the principals after the receiver's appointment ended. As the assessments had become final, the tax demand was validly recoverable from the proprietors. Case-Laws VAT and Sales Tax Mon, 19 Apr 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153718