2015 (1) TMI 637

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....sessment year 1987-1988; (ii) M.T.A.No.183 of 1992 for the assessment year 1986-1987; (iii) M.T.A.No.184 of 1992 for the assessment year 1987-1988; (iv) M.T.A.No.191 of 1992 for the assessment year 1989-1990; (v) M.T.A.No.182 of 1992 for the assessment year 1986-1987; (vi) M.T.A.No.186 of 1992 for the assessment year 1988-1989; and (vii) M.T.A.No.187 of 1992 for the assessment year 1987-1988 respectively. 2. T.C.(R) No.1946 of 2006 was admitted on the following question of law: Whether the Tribunal is legally right in setting aside the turnover relating to auction sale of agricultural produce by the assessee who had acted as agents of agriculturists with complete dominion over the goods? 3. T.C.(R) No.1949 of 2006 was admitted on the fol....

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.... all these revisions is whether the respondent/society, which is a co-operative marketing society, is a dealer falling within the definition of Section 2(g) of the TNGST Act and liable to pay tax under the provisions of the TNGST Act. 9. The Original Authority held that the respondent is a dealer in terms of Section 2(g) of the TNGST Act and demanded tax and imposed penalty. The matter was taken up on appeal before the Appellate Assistant Commissioner, who dismissed the appeals. The respondent preferred further appeals before the Tribunal. The Tribunal placing reliance on a decision of this Court in The Tiruchengode Co-operative Marketing Society Limited v. The State of Tamil Nadu, (1978) 41 STC 212, came to the conclusion that the respond....

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....otherwise, whether for cash, or for deferred payment, or for commission, remuneration or other valuable consideration, and includes ....... (iii) a commissioner agent, a broker or a del credere agent, or an auctioneer or any other mercantile agent, by whatever name called, who carries on the business of buying, selling, supplying or distributing goods on behalf of any principal; ....... Explanation (1).- A society (including a co-operative society), club or firm or an association which, whether or not in the course of business, buys, sells, supplies or distributes goods from or to its members for cash, or for deferred payment, or for commission, remuneration or other valuable consideration, shall be deemed to be a dealer for the purposes ....