https://www.taxtmi.com/caselaws?id=161194 Under the U.P. Sales Tax Act, 1948, a dealer collecting tendu leaves under the statutory procurement scheme was not a manufacturer. The special framework under the U.P. Tendu Patta (Vyapar Viniyaman) Adhiniyam, 1972 and the Rules showed that the State retained control over the leaves, the purchaser collected them on behalf of the State, and the purchaser acted as an agent for the prescribed purposes. As the arrangement did not transfer ownership of the goods to the collector, the turnover from sale of tendu leaves was not liable to sales tax. en-us Tue, 27 May 1997 00:00:00 +0530 Thu, 09 Jan 2014 15:54:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161194 Under the U.P. Sales Tax Act, 1948, a dealer collecting tendu leaves under the statutory procurement scheme was not a manufacturer. The special framework under the U.P. Tendu Patta (Vyapar Viniyaman) Adhiniyam, 1972 and the Rules showed that the State retained control over the leaves, the purchaser collected them on behalf of the State, and the purchaser acted as an agent for the prescribed purposes. As the arrangement did not transfer ownership of the goods to the collector, the turnover from sale of tendu leaves was not liable to sales tax. Case-Laws VAT and Sales Tax Tue, 27 May 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161194