https://www.taxtmi.com/caselaws?id=161366 Tea sold through public auction was treated as a taxable sale because the control order curtailed the producer's right to deal with the goods and transferred the remaining proprietary interest to the successful bidder, even where the producing estate itself placed the highest bid. Tea brokers conducting the auction were also treated as dealers because the sales tax definition expressly covered brokers, commission agents and auctioneers who facilitate or complete sales on behalf of principals. The governing trade rules and auction arrangements showed that the brokers did more than bring parties together; they participated in the sale process and were therefore liable to tax under the Tamil Nadu General Sales Tax Act, 1959. en-us Wed, 02 Aug 2000 00:00:00 +0530 Thu, 16 Jan 2014 15:40:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161366 Tea sold through public auction was treated as a taxable sale because the control order curtailed the producer's right to deal with the goods and transferred the remaining proprietary interest to the successful bidder, even where the producing estate itself placed the highest bid. Tea brokers conducting the auction were also treated as dealers because the sales tax definition expressly covered brokers, commission agents and auctioneers who facilitate or complete sales on behalf of principals. The governing trade rules and auction arrangements showed that the brokers did more than bring parties together; they participated in the sale process and were therefore liable to tax under the Tamil Nadu General Sales Tax Act, 1959. Case-Laws VAT and Sales Tax Wed, 02 Aug 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161366