Agent and principal liability: joint and several obligation to pay tax when agent supplies or receives goods. Where an agent supplies or receives taxable goods on behalf of a principal, both agent and principal are joint and severally liable to pay the tax payable under the Act; the provision permits recovery of tax from either or both parties for supplies or receptions made by the agent on the principal's behalf.
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: joint and several obligation to pay tax when agent supplies or receives goods.
Where an agent supplies or receives taxable goods on behalf of a principal, both agent and principal are joint and severally liable to pay the tax payable under the Act; the provision permits recovery of tax from either or both parties for supplies or receptions made by the agent on the principal's behalf.
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