Joint and several liability of agent and principal makes both responsible for tax on goods supplied or received by the agent. An agent who supplies or receives taxable goods on behalf of a principal and the principal are jointly and severally liable for payment of the tax under the Act; liability for tax arising from such transactions may be enforced against either or both.
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.
Joint and several liability of agent and principal makes both responsible for tax on goods supplied or received by the agent.
An agent who supplies or receives taxable goods on behalf of a principal and the principal are jointly and severally liable for payment of the tax under the Act; liability for tax arising from such transactions may be enforced against either or both.
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