https://www.taxtmi.com/caselaws?id=127408 Sales made by commission agents were not treated as the principal's own sales for dealer liability under the taxing statute, because the agent sold in his own right and the principal did not carry on the sale business in respect of those transactions. Tax already levied on the agents' sales could not be levied again on the principal, and the refund was sustained. A person who is not a dealer and whose turnover is not attributable to own sales has no statutory duty to file returns; accordingly, composition fee for failure to file returns had no legal basis and was unauthorised. en-us Tue, 02 Nov 1954 00:00:00 +0530 Fri, 08 Mar 2013 15:13:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127408 Sales made by commission agents were not treated as the principal's own sales for dealer liability under the taxing statute, because the agent sold in his own right and the principal did not carry on the sale business in respect of those transactions. Tax already levied on the agents' sales could not be levied again on the principal, and the refund was sustained. A person who is not a dealer and whose turnover is not attributable to own sales has no statutory duty to file returns; accordingly, composition fee for failure to file returns had no legal basis and was unauthorised. Case-Laws VAT and Sales Tax Tue, 02 Nov 1954 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127408