https://www.taxtmi.com/caselaws?id=161925 A handling agent was held not to be a "dealer" under section 2(c) of the Bengal Finance (Sales Tax) Act, 1941 for fertiliser supplied to State Governments and government bodies because the records did not show authority to choose buyers, fix price, determine quantity, or conclude sales in its own right. Mere delivery, collection, or other handling functions were insufficient to amount to authority to sell and transfer property in the goods. The later departmental letter did not override the original contractual arrangement or establish such authority. The fertiliser deliveries therefore were not sales by the petitioner, and the assessment and revisional orders were set aside. en-us Fri, 06 Aug 2004 00:00:00 +0530 Tue, 11 Feb 2014 14:22:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161925 A handling agent was held not to be a "dealer" under section 2(c) of the Bengal Finance (Sales Tax) Act, 1941 for fertiliser supplied to State Governments and government bodies because the records did not show authority to choose buyers, fix price, determine quantity, or conclude sales in its own right. Mere delivery, collection, or other handling functions were insufficient to amount to authority to sell and transfer property in the goods. The later departmental letter did not override the original contractual arrangement or establish such authority. The fertiliser deliveries therefore were not sales by the petitioner, and the assessment and revisional orders were set aside. Case-Laws VAT and Sales Tax Fri, 06 Aug 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161925