https://www.taxtmi.com/caselaws?id=156831 Sales tax liability in commission agency transactions depends on the true character of the arrangement, which must be ascertained from the contract, its terms, and surrounding material rather than the label used by the parties. A commission agent may, on the facts, act in a dual capacity and effect a sale to his own account, but the question remains a mixed issue of fact and law requiring objective scrutiny of accounts and documents. A revisional authority exercising quasi-judicial power must record a reasoned factual finding on the material before it; a general approach is insufficient. The revisional order was set aside and the matter remitted for fresh consideration. en-us Tue, 02 Apr 1991 00:00:00 +0530 Wed, 25 Sep 2013 14:11:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156831 Sales tax liability in commission agency transactions depends on the true character of the arrangement, which must be ascertained from the contract, its terms, and surrounding material rather than the label used by the parties. A commission agent may, on the facts, act in a dual capacity and effect a sale to his own account, but the question remains a mixed issue of fact and law requiring objective scrutiny of accounts and documents. A revisional authority exercising quasi-judicial power must record a reasoned factual finding on the material before it; a general approach is insufficient. The revisional order was set aside and the matter remitted for fresh consideration. Case-Laws VAT and Sales Tax Tue, 02 Apr 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156831