1959 (7) TMI 46

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.... and Berar Sales Tax Act, 1947. The questions which are referred to for judgment of this Court are the following: "(1) Whether from the transactions in dispute and evidence on record the assessee is merely a del credere or financing commission agent and does not come under the definition of ' dealer ' in respect of charcoal sales?"   "(2) Whether in the instant case the assessee can be ....

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....Tax Commissioner held that as the assessee merely lent money either to the buyers or the sellers, the transactions did not amount to sales as the property in the goods at no time vested in him. Subsequently, the Sales Tax Officer excluded those transactions from assessment. 3.. The successor of the Sales Tax Commissioner who held that the transactions were not sales subsequently called upon the....

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....d sellers and accordingly agreed with the previous Sales Tax Commissioner and quashed the order of his successor. 5.. "Dealer" is defined in section 2(c) of the C.P. and Berar Sales Tax Act as "any person who, whether as principal or agent, carries on in Madhya Pradesh the business of selling or supplying goods, whether for commission, remuneration or otherwise". The essence of this definition is ....