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TMI Blog1953 (12) TMI 16X X X X Extracts X X X X X X X X Extracts X X X X ..... et is required to take out a licence under Section 9 of the Mysore Sales Tax Act so that he may not be taxed as a dealer and whether in the absence of a licence he is liable for taxation under Section 3 of the Mysore Sales Tax Act? (2) Whether Section 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 seller ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , a fee being charged for storage. The seller will be present at the sale, whenever it be, signs the papers relating to it and receives the amount. There is no case in which the commission agent is authorised to either accept the bid or receive the amount on behalf of the seller. The commission agent gets a commission of three pies per rupee for the services rendered by him. The main condition o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... an be obtained with his consent. His role is only to introduce the seller to the places where the goods 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 authori ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oods and the prices were fixed after discussion between the sellers, buyers and commission agents, thereafter delivery (1) [1952] 3 S.T.C. 121; A.I.R. 1952 Mad. 718. (2) [1950] 1 S.T.C. 245; A.I.R. 1950 Mad. 521. was made to the buyers and plaintiffs were paid with the consent of the sellers, commission and other sums such as rusum, dharma etc. As regards the view taken in that case it is observ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... facts in the present reference, the answer to the first question must be in favour of the assessee. The learned Advocate-General has not made out that a different view is possible or necessary to justify the assessment. Section 9 provides for a person obtaining a licence to exempt from taxation. It cannot imply that all those who do not have the licence may be taxed as what is material is their b ..... X X X X Extracts X X X X X X X X Extracts X X X X
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