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<h1>Joint and several liability applies where an agent supplies or receives taxable goods, obligating both principal and agent to pay tax.</h1> Where an agent supplies or receives taxable goods on behalf of a principal, both agent and principal are jointly and severally liable for the tax payable under the Tamil Nadu Goods and Services Tax Act, 2017, enabling recovery of tax from either party for supplies or receipts effected by the agent on the principal's behalf.