TaxTMI 
TaxTMI 
1953 (12) TMI 16
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....e assessee being a commis- sion agent licensed by the Regulated Market is required to take out a licence under Section 9 of the Mysore Sales Tax Act so that he may not be taxed as a dealer and whether in the absence of a licence he is liable for taxation under Section 3 of the Mysore Sales Tax Act? (2) Whether Section 9 of the Mysore Sales Tax Act is a charging section?" The facts bearing on the ....
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....n a subsequent day and till then remain with the market authorities, a fee being charged for storage. The seller will be present at the sale, whenever it be, signs the papers relating to it and receives the amount. There is no case in which the commission agent is authorised to either accept the bid or receive the amount on behalf of the seller. The commission agent gets a commission of three pie....
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....known that the price has to be accepted by another and the goods can be obtained with his consent. His role is only to introduce the seller to the places where the goods may be sold and to help him to get into contact with the buyer. He can neither determine the terms of the bargain nor hand over the goods. Such a person can hardly be considered a dealer as defined in the Act. Having regard to th....
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.... their representatives, the purchasers themselves inspected the goods and the prices were fixed after discussion between the sellers, buyers and commission agents, thereafter delivery (1) [1952] 3 S.T.C. 121; A.I.R. 1952 Mad. 718. (2) [1950] 1 S.T.C. 245; A.I.R. 1950 Mad. 521. was made to the buyers and plaintiffs were paid with the consent of the sellers, commission and other sums such as rusum, ....