https://www.taxtmi.com/caselaws?id=156068 A turmeric commission agent that merely stored goods, conducted auctions in the growers' presence, collected price and deducted charges, without authority to fix price or transfer title, was not a dealer under the sales tax law. The court held that such facilitative activity did not amount to carrying on business of buying or selling on behalf of the principals, and prior tax payment created no liability against the statute. It further held that writ review was available because dealer status was a jurisdictional fact essential to assessment, so the existence of an appellate remedy did not bar certiorari where the assessing authority ignored binding precedent. en-us Mon, 31 Oct 1988 00:00:00 +0530 Thu, 12 Sep 2013 18:06:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156068 A turmeric commission agent that merely stored goods, conducted auctions in the growers' presence, collected price and deducted charges, without authority to fix price or transfer title, was not a dealer under the sales tax law. The court held that such facilitative activity did not amount to carrying on business of buying or selling on behalf of the principals, and prior tax payment created no liability against the statute. It further held that writ review was available because dealer status was a jurisdictional fact essential to assessment, so the existence of an appellate remedy did not bar certiorari where the assessing authority ignored binding precedent. Case-Laws VAT and Sales Tax Mon, 31 Oct 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156068