https://www.taxtmi.com/caselaws?id=162598 A commission or handling agent arranging coal movement, supervising loading, collecting payments from consumers and remitting them to the colliery is not a dealer under the U.P. Trade Tax Act, 1948 unless it carries on buying, selling, supplying or distributing goods as part of a commercial transaction. Liability depends on receipt of sale consideration for goods transferred by way of sale. Where title in the coal never passes to the intermediary and it receives no sale consideration, the activity is treated as service rather than business of trading in goods, and trade tax does not apply. en-us Thu, 04 Nov 2004 00:00:00 +0530 Mon, 10 Mar 2014 17:52:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162598 A commission or handling agent arranging coal movement, supervising loading, collecting payments from consumers and remitting them to the colliery is not a dealer under the U.P. Trade Tax Act, 1948 unless it carries on buying, selling, supplying or distributing goods as part of a commercial transaction. Liability depends on receipt of sale consideration for goods transferred by way of sale. Where title in the coal never passes to the intermediary and it receives no sale consideration, the activity is treated as service rather than business of trading in goods, and trade tax does not apply. Case-Laws VAT and Sales Tax Thu, 04 Nov 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162598