https://www.taxtmi.com/caselaws?id=164447 The court held that a consignment agent is not automatically considered a "dealer" under the Delhi Value Added Tax Act unless the transfer of goods constitutes a sale. The appellant was found not liable to pay VAT on goods transferred to the consignment agent as the ownership remained with the appellant. The notification requiring VAT on supplies to a consignment agent without transfer of property was quashed. The demand notices were also quashed, allowing the Department to reevaluate if the transactions constitute a sale under the DVAT Act. The appeals and writ petition were disposed of in favor of the appellant. en-us Mon, 19 Apr 2010 00:00:00 +0530 Fri, 10 Oct 2014 16:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164447 The court held that a consignment agent is not automatically considered a "dealer" under the Delhi Value Added Tax Act unless the transfer of goods constitutes a sale. The appellant was found not liable to pay VAT on goods transferred to the consignment agent as the ownership remained with the appellant. The notification requiring VAT on supplies to a consignment agent without transfer of property was quashed. The demand notices were also quashed, allowing the Department to reevaluate if the transactions constitute a sale under the DVAT Act. The appeals and writ petition were disposed of in favor of the appellant. Case-Laws VAT and Sales Tax Mon, 19 Apr 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164447