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TMI Blog1959 (7) TMI 46X X X X Extracts X X X X X X X X Extracts X X X X ..... "(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 deemed to have had dominion over the goods in question by virtue of his financing the purchasers and sellers and getting h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 assessee to show cause under section 22(5) of the C.P. and Berar Sales Tax Act why the assessment should not be set aside a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... " 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 that the dealer himself should be selling or supplying goods. "Sale" is defined in section 2(g) as "any transfer of property ..... X X X X Extracts X X X X X X X X Extracts X X X X
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