https://www.taxtmi.com/caselaws?id=102965 Commission agents are treated as dealers under the Kerala General Sales Tax Act, and their turnover must be computed on aggregate dealings for surcharge purposes. Section 3 of the Kerala Surcharge on Taxes Act applies only as a percentage to the sales tax already payable by the dealer; it does not create a separate turnover basis or allow exclusion of sales made for principals whose individual turnover would not attract surcharge. Agency principles cannot override this statutory scheme, and rule 9(k) protects principals from double taxation rather than reducing the agent's surcharge liability. The surcharge was therefore correctly levied on the assessee's aggregate turnover, and the challenge failed. en-us Mon, 07 Aug 1989 00:00:00 +0530 Fri, 01 Aug 2014 13:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=102965 Commission agents are treated as dealers under the Kerala General Sales Tax Act, and their turnover must be computed on aggregate dealings for surcharge purposes. Section 3 of the Kerala Surcharge on Taxes Act applies only as a percentage to the sales tax already payable by the dealer; it does not create a separate turnover basis or allow exclusion of sales made for principals whose individual turnover would not attract surcharge. Agency principles cannot override this statutory scheme, and rule 9(k) protects principals from double taxation rather than reducing the agent's surcharge liability. The surcharge was therefore correctly levied on the assessee's aggregate turnover, and the challenge failed. Case-Laws VAT and Sales Tax Mon, 07 Aug 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=102965