https://www.taxtmi.com/caselaws?id=99719 Sales tax exemption under the relevant provision was available only where an agent sold for agreed commission on behalf of known principals, with each principal identified in the accounts and the sales made within the licence terms. Even if an agency relationship existed, the distributor agreement prohibited the dealer from transacting in the company's name or representing itself as the company's agent. That contractual bar prevented sales being made or disclosed as required by the statute, so the exemption claim failed. en-us Tue, 26 Nov 1963 00:00:00 +0530 Thu, 04 Sep 2014 17:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=99719 Sales tax exemption under the relevant provision was available only where an agent sold for agreed commission on behalf of known principals, with each principal identified in the accounts and the sales made within the licence terms. Even if an agency relationship existed, the distributor agreement prohibited the dealer from transacting in the company's name or representing itself as the company's agent. That contractual bar prevented sales being made or disclosed as required by the statute, so the exemption claim failed. Case-Laws VAT and Sales Tax Tue, 26 Nov 1963 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=99719