Agent and principal liability: both are jointly and severally responsible for tax on agent-made supplies. Liability of agent and principal for tax arises where an agent supplies or receives taxable goods on behalf of a principal; in such cases both the agent and the principal are jointly and severally liable to pay the tax payable under the Act.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Agent and principal liability: both are jointly and severally responsible for tax on agent-made supplies.
Liability of agent and principal for tax arises where an agent supplies or receives taxable goods on behalf of a principal; in such cases both the agent and the principal are jointly and severally liable to pay the tax payable under the Act.
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