1974 (9) TMI 100

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..... the Additional Revising Authority, Sales Tax, Allahabad, has referred the following question of law for the opinion of this court: "Whether, on the facts and in the circumstances of the case, the assessee could be deemed to be dealer as defined by the U.P. Sales Tax Act, in relation to the transaction of its farmer-members?" The assessee is a co-operative society registered under the U.P. Cooper .....

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..... price is paid to the society later. The society receives commission and palledari, etc., for the services rendered by it. It was contended on behalf of the department that the activities of the society constitute selling agency work and the transactions amount to sale making the society a "dealer" within the meaning of the U.P. Sales Tax Act. Under the U.P. Sales Tax Act "dealer" means "any perso .....

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..... ncipals or through whom the goods are sold or purchased shall be deemed to be a dealer for the Purposes of this Act." (Emphasis supplied). The activities of the society indicate that it has got authority to conclude the bargain on behalf of the seller. Even if the society may not have any dominion over the goods and may not be a selling agent with authority to sell in the strict sense of the term .....

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