https://www.taxtmi.com/caselaws?id=127555 A sales manager acting under an agreement for cement companies was not a dealer for sales tax purposes where he merely entered contracts, submitted bills and received payments on the principals' behalf. The transactions were treated as those of the principal companies, so a second levy on the same sales was impermissible and the assessments and notices were held without jurisdiction. Amounts collected conditionally from customers during the dispute could not be compelled to be remitted to the State, because section 11 was read as applying only to tax lawfully leviable under the Act. The impugned demands were therefore quashed. en-us Fri, 23 Dec 1955 00:00:00 +0530 Tue, 12 Mar 2013 11:28:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127555 A sales manager acting under an agreement for cement companies was not a dealer for sales tax purposes where he merely entered contracts, submitted bills and received payments on the principals' behalf. The transactions were treated as those of the principal companies, so a second levy on the same sales was impermissible and the assessments and notices were held without jurisdiction. Amounts collected conditionally from customers during the dispute could not be compelled to be remitted to the State, because section 11 was read as applying only to tax lawfully leviable under the Act. The impugned demands were therefore quashed. Case-Laws VAT and Sales Tax Fri, 23 Dec 1955 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127555