Turnover tax on commission-agent sales was not leviable where tax had already been collected and remitted on behalf of the principal.

Sales made through a registered commission agent were treated as first sales within the State where the agent collected and remitted tax on behalf of the principal, and there was no separate sale by the assessee to the agent. On those facts, the turnover had already suffered tax in the hands of the agent acting for the assessee, so turnover tax was not leviable again on the disputed turnover in the assessee's hands.

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Issues: Whether turnover tax could be levied on sales made through a commission agent where the agent had collected and remitted tax on behalf of the assessee.

Analysis: The assessee effected sales through a registered commission agent, and the records showed that the agent collected tax and paid it to the department for and on behalf of the assessee. The Tribunal found that the agent acted only on behalf of the principal and that there was no separate sale by the assessee to the agent. On those facts, the sales were treated as first sales within the State, with tax already collected on that turnover.

Conclusion: Turnover tax was not leviable on the disputed turnover in the hands of the assessee.

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