https://www.taxtmi.com/caselaws?id=154456 Under the Punjab General Sales Tax Act, 1948, the definitions of "dealer", "purchase" and "sale" in section 2 control whether goods transferred by a commission agent to a registered purchaser for consideration amount to a taxable purchase. The Court stated that principal-agent rights under the Contract Act and trade custom do not alter the statutory character of the transaction for sales tax purposes. If goods move from one dealer to another for consideration otherwise than by mortgage, hypothecation, charge or pledge, the transfer is a sale for the transferor and a purchase for the recipient. On those facts, the assessee could not insist on summoning commission agents to prove an alleged agency arrangement, and the assessing authority was justified in refusing that enquiry. en-us Thu, 26 Sep 1985 00:00:00 +0530 Wed, 21 Aug 2013 15:54:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154456 Under the Punjab General Sales Tax Act, 1948, the definitions of "dealer", "purchase" and "sale" in section 2 control whether goods transferred by a commission agent to a registered purchaser for consideration amount to a taxable purchase. The Court stated that principal-agent rights under the Contract Act and trade custom do not alter the statutory character of the transaction for sales tax purposes. If goods move from one dealer to another for consideration otherwise than by mortgage, hypothecation, charge or pledge, the transfer is a sale for the transferor and a purchase for the recipient. On those facts, the assessee could not insist on summoning commission agents to prove an alleged agency arrangement, and the assessing authority was justified in refusing that enquiry. Case-Laws VAT and Sales Tax Thu, 26 Sep 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154456