https://www.taxtmi.com/caselaws?id=100769 An agent treated as a dealer under the Madras General Sales Tax Act, 1959 does not cease to act for the principal, and statutory treatment as a dealer for enforcement does not make the agent a principal for all purposes. On that basis, the agent may claim the same exemptions and deductions available to the principal, unless the Act provides otherwise. Applied to packing charges, the deduction is available if the principal would have been entitled to exclude the packing value from taxable turnover on a direct sale. The appeal therefore failed. en-us Wed, 01 Sep 1971 00:00:00 +0530 Mon, 22 Feb 2016 18:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=100769 An agent treated as a dealer under the Madras General Sales Tax Act, 1959 does not cease to act for the principal, and statutory treatment as a dealer for enforcement does not make the agent a principal for all purposes. On that basis, the agent may claim the same exemptions and deductions available to the principal, unless the Act provides otherwise. Applied to packing charges, the deduction is available if the principal would have been entitled to exclude the packing value from taxable turnover on a direct sale. The appeal therefore failed. Case-Laws VAT and Sales Tax Wed, 01 Sep 1971 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=100769