https://www.taxtmi.com/caselaws?id=127966 An agent carrying on commission agency business in hides and skins was not exempt from sales tax under the proviso to section 9 of the Hyderabad General Sales Tax Act, 1950. The proviso made the agent liable to assessment where the business was carried on for a principal resident in Hyderabad State; the exemption operated for the principal, not the agent. The agent was required to pay the tax, with a right to recover it from the principal, while the principal was protected from double taxation on the same transaction. The levy on the petitioner was therefore valid. en-us Sat, 17 Oct 1959 00:00:00 +0530 Mon, 25 Mar 2013 12:40:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127966 An agent carrying on commission agency business in hides and skins was not exempt from sales tax under the proviso to section 9 of the Hyderabad General Sales Tax Act, 1950. The proviso made the agent liable to assessment where the business was carried on for a principal resident in Hyderabad State; the exemption operated for the principal, not the agent. The agent was required to pay the tax, with a right to recover it from the principal, while the principal was protected from double taxation on the same transaction. The levy on the petitioner was therefore valid. Case-Laws VAT and Sales Tax Sat, 17 Oct 1959 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127966