TMI Blog1991 (12) TMI 252X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 of the Gondia firm and that the sale price was also actually received by that firm. It is precisely for that r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r 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. goods; he is hardly more than an intermediary between the seller or supplier on the one hand and the buyer on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... with Narsi Mulji and Company of Bombay must have taken place, while the goods were still in this province. In the absence of such a contract, which has to be inferred owing to the failure of the parties to produce the correspondence between the Gondia firm and the consignees of the goods at Bombay, it is impossible to believe that the Gondia firm would send such precise instructions to the applicant as have been referred to earlier. The des- patches, therefore, constitute a sale within the meaning of Explanation (II) to Section 2(g). 6. For the reasons given above, I hold that the case has been rightly decided by the learned Sales Tax Commissioner, and, therefore dismiss this application. Application dismissed. (1) Reported at page 107 s ..... X X X X Extracts X X X X X X X X Extracts X X X X
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