https://www.taxtmi.com/caselaws?id=104229 A commission agent treated as a dealer under the Bengal Finance (Sales Tax) Act, 1941 is liable to turnover tax on the aggregate turnover of sales effected by it, including sales made on behalf of disclosed principals. The Act expressly brings commission agents and similar mercantile agents within the definition of dealer, and the charging scheme measures liability by the dealer's gross turnover once the statutory threshold is crossed. The liability flows from the statute itself, not from general agency principles, and the definitions of sale, sale price and turnover support assessment on the agent's total turnover without principal-wise segregation. Separate assessment for each principal would be inconsistent with the statutory scheme. en-us Mon, 31 Mar 1997 00:00:00 +0530 Fri, 09 Oct 2015 15:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=104229 A commission agent treated as a dealer under the Bengal Finance (Sales Tax) Act, 1941 is liable to turnover tax on the aggregate turnover of sales effected by it, including sales made on behalf of disclosed principals. The Act expressly brings commission agents and similar mercantile agents within the definition of dealer, and the charging scheme measures liability by the dealer's gross turnover once the statutory threshold is crossed. The liability flows from the statute itself, not from general agency principles, and the definitions of sale, sale price and turnover support assessment on the agent's total turnover without principal-wise segregation. Separate assessment for each principal would be inconsistent with the statutory scheme. Case-Laws VAT and Sales Tax Mon, 31 Mar 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=104229