https://www.taxtmi.com/caselaws?id=392999 A del credere agent was treated as a dealer under the Tamil Nadu General Sales Tax Act because the statute expressly included such agents and contained a deeming provision covering sales through mercantile agents. The mere agency label did not exclude tax liability. Liability also depended on the factual situs of the transactions: if goods moved directly from Gujarat, the sales could fall in the inter-State stream, but if the supply originated within Tamil Nadu, local taxability could arise. The CST assessments were quashed, while the TNGST assessments were set aside and remitted for fresh factual determination. en-us Thu, 06 Feb 2020 00:00:00 +0530 Wed, 04 Mar 2020 11:50:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=392999 A del credere agent was treated as a dealer under the Tamil Nadu General Sales Tax Act because the statute expressly included such agents and contained a deeming provision covering sales through mercantile agents. The mere agency label did not exclude tax liability. Liability also depended on the factual situs of the transactions: if goods moved directly from Gujarat, the sales could fall in the inter-State stream, but if the supply originated within Tamil Nadu, local taxability could arise. The CST assessments were quashed, while the TNGST assessments were set aside and remitted for fresh factual determination. Case-Laws VAT and Sales Tax Thu, 06 Feb 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=392999