https://www.taxtmi.com/caselaws?id=127384 Sales effected through commission agents remain part of the dealer's total turnover under the Mysore Sales Tax Act, 1948, unless the statutory exemption conditions are strictly met. A licensed commission agent is exempt only where he acts for a known principal, the transaction is properly accounted for, and the sales are included in the principal's turnover as required by section 9 and its proviso. An unlicensed commission agent does not get that exemption and is treated as a dealer. The party claiming exemption bears the burden of proving the facts bringing the transaction within the statutory protection, and the same transaction cannot be taxed twice from both principal and agent. en-us Sat, 28 Aug 1954 00:00:00 +0530 Fri, 08 Mar 2013 12:13:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127384 Sales effected through commission agents remain part of the dealer's total turnover under the Mysore Sales Tax Act, 1948, unless the statutory exemption conditions are strictly met. A licensed commission agent is exempt only where he acts for a known principal, the transaction is properly accounted for, and the sales are included in the principal's turnover as required by section 9 and its proviso. An unlicensed commission agent does not get that exemption and is treated as a dealer. The party claiming exemption bears the burden of proving the facts bringing the transaction within the statutory protection, and the same transaction cannot be taxed twice from both principal and agent. Case-Laws VAT and Sales Tax Sat, 28 Aug 1954 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127384