https://www.taxtmi.com/caselaws?id=127333 Sales tax exemption for brokers or commission agents under Section 8 applies only where the assessee strictly proves that it acted for known principals and supplies particulars enabling recovery from those principals. On the evidence, the assessees were not shown to be mere intermediaries, and the transactions did not establish brokerage. The commission-agent claim also failed because the alleged principals repudiated the agency and the assessees did not provide sufficient particulars for assessment or recovery against them. The exemption was therefore unavailable, and the sales tax assessment challenge failed. en-us Wed, 24 Mar 1954 00:00:00 +0530 Thu, 07 Mar 2013 15:24:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127333 Sales tax exemption for brokers or commission agents under Section 8 applies only where the assessee strictly proves that it acted for known principals and supplies particulars enabling recovery from those principals. On the evidence, the assessees were not shown to be mere intermediaries, and the transactions did not establish brokerage. The commission-agent claim also failed because the alleged principals repudiated the agency and the assessees did not provide sufficient particulars for assessment or recovery against them. The exemption was therefore unavailable, and the sales tax assessment challenge failed. Case-Laws VAT and Sales Tax Wed, 24 Mar 1954 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127333