https://www.taxtmi.com/caselaws?id=159459 A person purchasing chillies from local cultivators for outside-State principals was held liable for purchase tax because the substance of the transaction showed that it acted as a purchasing agent for the principals. The broad definition of "dealer" under section 2(f) of the Bihar Sales Tax Act, 1959 covered a person buying goods for commission, remuneration or otherwise, and the assessee could not avoid liability by characterising the arrangement as agency for both sides. The facts also showed that the purchases were arranged for despatch through a common carrier and the tax recovered from principals was accounted for in the books. The reference was answered in favour of tax liability. en-us Fri, 05 Mar 1993 00:00:00 +0530 Mon, 25 Nov 2013 18:05:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159459 A person purchasing chillies from local cultivators for outside-State principals was held liable for purchase tax because the substance of the transaction showed that it acted as a purchasing agent for the principals. The broad definition of "dealer" under section 2(f) of the Bihar Sales Tax Act, 1959 covered a person buying goods for commission, remuneration or otherwise, and the assessee could not avoid liability by characterising the arrangement as agency for both sides. The facts also showed that the purchases were arranged for despatch through a common carrier and the tax recovered from principals was accounted for in the books. The reference was answered in favour of tax liability. Case-Laws VAT and Sales Tax Fri, 05 Mar 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159459