Agent-principal liability: joint and several responsibility for tax on supplies made or received by an agent on behalf of a principal. Where an agent supplies or receives taxable goods on behalf of a principal, the agent and the principal are jointly and severally liable for payment of the tax payable on those goods 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-principal liability: joint and several responsibility for tax on supplies made or received by an agent on behalf of a principal.
Where an agent supplies or receives taxable goods on behalf of a principal, the agent and the principal are jointly and severally liable for payment of the tax payable on those goods under the Act.
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