1991 (12) TMI 252

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....d not be sold at Amravati and were in due course, therefore, sent to Narsi Mulji and Company, from whom the full price was also realised. 2. The applicant's contention is that, in effecting the despatches to Bombay, he acted only as an agent of the Gondia firm. It has not been denied that he received his commission for the agency business he transacted. The facts of the case clearly bring him within the de- finition of "dealer" contained in Section 2(c) of our Sales Tax Act. "Dealer", as defined here, includes also an agent carrying on the business of selling or supplying goods, whether for commission, re- muneration or otherwise. It has been contended that the applicant was not the owner of the goods, that he acted merely as the agent o....

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....d. 4. The decision of the Madras High Court referred to above and the definition of "dealer" contained in our Act were borne in mind, when I decided the case Dinanath Mahadeo Dalal v. The State(2). How that case differs from the present one will be clear from the following extracts from my order in the former: "If the expression 'commission agent' is to be confined to a per- son just described [as per definition contained in Section 2(c)], it should be clear that it cannot apply to a person like the appellant if we are to go by such facts about him as can be elicited from the record. For, he does not carry on any business of selling or supplying (1) [1950] 1 S.T.C. 245. (2) Appeal No. 47/XXXIII-7 of 1950; Since reported at page 107 supra....