https://www.taxtmi.com/caselaws?id=187721 The decisive question was whether the dealer acted as a commission agent for brick-kiln owners or sold coal on his own account. The Court held that the agency claim was unsupported because no purchase orders or other material showed the principals contracting through the dealer. The dealer dealt in his own name, used statutory forms, bore freight and related charges until delivery, and transferred title only on delivery. Applying the substance-over-label distinction between agency and sale, the Court found the transactions were sales by the dealer and not agency transactions. Inward freight therefore formed part of turnover, and the Tribunal's contrary view was unsustainable. en-us Fri, 09 May 2003 00:00:00 +0530 Thu, 03 Nov 2016 18:24:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=187721 The decisive question was whether the dealer acted as a commission agent for brick-kiln owners or sold coal on his own account. The Court held that the agency claim was unsupported because no purchase orders or other material showed the principals contracting through the dealer. The dealer dealt in his own name, used statutory forms, bore freight and related charges until delivery, and transferred title only on delivery. Applying the substance-over-label distinction between agency and sale, the Court found the transactions were sales by the dealer and not agency transactions. Inward freight therefore formed part of turnover, and the Tribunal's contrary view was unsustainable. Case-Laws VAT and Sales Tax Fri, 09 May 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=187721