https://www.taxtmi.com/caselaws?id=167855 In a genuine principal-agent arrangement under the Madhya Pradesh VAT Act, mere delivery of goods by the principal to a carrying and forwarding agent does not amount to an independent sale unless title passes to the agent. Explanation (c) to section 2(u) applies only where the transaction reflects a transfer of property in goods or two independent sales or purchases; here, the agent was authorised only to supply goods on commission and did not acquire ownership. The goods continued to belong to the principal until sale to the ultimate buyer, so the movement to the agent was not separately taxable. Tax could be levied only on the final sale, and the petition succeeded in favour of the assessee. en-us Mon, 21 Jan 2013 00:00:00 +0530 Sat, 03 Jan 2015 13:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167855 In a genuine principal-agent arrangement under the Madhya Pradesh VAT Act, mere delivery of goods by the principal to a carrying and forwarding agent does not amount to an independent sale unless title passes to the agent. Explanation (c) to section 2(u) applies only where the transaction reflects a transfer of property in goods or two independent sales or purchases; here, the agent was authorised only to supply goods on commission and did not acquire ownership. The goods continued to belong to the principal until sale to the ultimate buyer, so the movement to the agent was not separately taxable. Tax could be levied only on the final sale, and the petition succeeded in favour of the assessee. Case-Laws VAT and Sales Tax Mon, 21 Jan 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167855