9911796707
TMI Blog1977 (4) TMI 154X X X X Extracts X X X X X X X X Extracts X X X X ..... case, the assessee could be said to be a dealer liable to tax in respect of the transaction in dispute?" It is not necessary to give the facts in detail as admittedly the assessee carried on business both on his own account as well as for commission. The account books were accepted. The assessee claimed to have acted merely as a broker regarding commission sales. On remand, one of the partners ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... his application under section 11(4) of the Act the findings of the authorities as to the manner in which he carried on his business. Hence we cannot go behind such finding of fact. What we have to examine in this reference is the correctness of the inference of law from those findings of fact. The relevant portions of section 2(c), which defines the word "dealer", reads: "Any person..........ca ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in the goods will depend on facts of each case. The sales tax authorities considered the statement of the partner of the firm for which the assessee acted as a commission agent. He has admitted that certain transactions were carried on by the assessee even In the absence of the cultivators. From a stray sentence in the statement that in other transactions he completed the sale with the permission ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... without mentioning the name of the purchaser, passing of the title in the goods in the absence of cultivators, the responsibility for shortage and giving advance to purchasers are circumstances which establish that the assessee was a dealer carrying on business on his own account. For the reasons stated above we answer this reference in the affirmative, against the assessee and in favour of the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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