https://www.taxtmi.com/caselaws?id=127287 Sales tax under Section 3 of the Madras General Sales Tax Act, 1939 applies to a dealer's turnover, and an authorised commission agent may be treated as the dealer for the sale he makes. Where the department has already taxed the same sale in the hands of the unlicensed agent, the Act does not permit that single transaction to be split and taxed again as the principal's turnover. No separate sale by the principal to the agent arose, and no second taxable turnover existed. Accordingly, double taxation on the same turnover was not justified, and the Tribunal's view was upheld. en-us Tue, 05 Jan 1954 00:00:00 +0530 Wed, 06 Mar 2013 17:46:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127287 Sales tax under Section 3 of the Madras General Sales Tax Act, 1939 applies to a dealer's turnover, and an authorised commission agent may be treated as the dealer for the sale he makes. Where the department has already taxed the same sale in the hands of the unlicensed agent, the Act does not permit that single transaction to be split and taxed again as the principal's turnover. No separate sale by the principal to the agent arose, and no second taxable turnover existed. Accordingly, double taxation on the same turnover was not justified, and the Tribunal's view was upheld. Case-Laws VAT and Sales Tax Tue, 05 Jan 1954 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127287