1953 (12) TMI 16

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.... 9 of the Mysore Sales Tax Act is a charging section?" The facts bearing on the first question as stated in the reference are: The ryots and sellers of goods bring them to Mysore city. The Octroi Mutsaddi or Octroi Ookad levies market cess and octroi if any. The assessee as holder of a licence issued by the Regulated Market to act as commission agent waits at the Ookad, takes the carts in which the goods are brought by the ryots to the Regulated Market or deputes his authorised agents to do so. Alternatively the Octroi Mutsaddi notes the name of the commission agent as mentioned by the seller and sends the carts to the Regulated Market. At the market the goods are sold in the presence of the market authorities by the commission agent. If....

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....oods 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 the nature of the work done by the assessee, the absence of authority to fix the transaction and of power to hand over the goods, he cannot be called a commission agent and has to be termed only a broker. As pointed out in the Full Bench decision of the Madras High Court in Radhakrishna Rao v. Province of Madras(1), in the case of a commission agent he has control over or possession of the goods with the authority from the owner of the goods to pass the property in and title to the goods to anybody to whom he ....