https://www.taxtmi.com/caselaws?id=127948 A resident agent is treated as the dealer under a statutory fiction for sales made on behalf of non-resident principals, so tax liability can be imposed on the agent where the statutory conditions are satisfied. The commentary also notes that rule 16(4) was considered consistent with Article 304 of the Constitution, with no real constitutional contravention found. It further explains that the non-taxability of the principal directly does not defeat the agent's liability, because the statutory scheme places the burden on the agent while preserving a right of recovery from the principal. en-us Mon, 19 Oct 1959 00:00:00 +0530 Mon, 25 Mar 2013 11:12:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127948 A resident agent is treated as the dealer under a statutory fiction for sales made on behalf of non-resident principals, so tax liability can be imposed on the agent where the statutory conditions are satisfied. The commentary also notes that rule 16(4) was considered consistent with Article 304 of the Constitution, with no real constitutional contravention found. It further explains that the non-taxability of the principal directly does not defeat the agent's liability, because the statutory scheme places the burden on the agent while preserving a right of recovery from the principal. Case-Laws VAT and Sales Tax Mon, 19 Oct 1959 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127948