9911796707
TMI Blog1974 (9) TMI 100X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. Cooperative Societies Act. The society has some cultivators as its member ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 person or association of persons carrying on the business of buying or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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, it acts as an agent through whom the sale is effected. The act ..... X X X X Extracts X X X X X X X X Extracts X X X X
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