https://www.taxtmi.com/caselaws?id=161437 Purchase tax on groundnut could not be fastened to a co-operative society acting only as agent for its agriculturist members where the statutory point of levy was the first purchase in the State. The society merely arranged sales and passed title to the auction buyer; the buyer at auction was therefore the first purchaser and the tax liability attached to that purchaser, not to the society. The amendment to the definition of dealer did not change the statutory point of levy or convert the agent society into the taxable purchaser. The challenge to Act No. 31 of 1992 was not examined because the levy failed even on the assumption that the amendment was valid. en-us Wed, 05 Dec 2001 00:00:00 +0530 Tue, 28 Jan 2014 18:11:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161437 Purchase tax on groundnut could not be fastened to a co-operative society acting only as agent for its agriculturist members where the statutory point of levy was the first purchase in the State. The society merely arranged sales and passed title to the auction buyer; the buyer at auction was therefore the first purchaser and the tax liability attached to that purchaser, not to the society. The amendment to the definition of dealer did not change the statutory point of levy or convert the agent society into the taxable purchaser. The challenge to Act No. 31 of 1992 was not examined because the levy failed even on the assumption that the amendment was valid. Case-Laws VAT and Sales Tax Wed, 05 Dec 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161437