https://www.taxtmi.com/caselaws?id=128291 Section 18 of the General Sales Tax Act, 1125 creates a representative liability by treating the resident agent as dealer for a non-resident principal, but that statutory fiction is limited to assessment of each principal separately. Because the scheme of liability, retention, and refund is tied to the business of each non-resident principal, a single consolidated assessment covering the turnover of all principals would extend the fiction beyond its permissible scope and conflict with the section's text and structure. Consolidated assessments were therefore impermissible and were quashed. en-us Thu, 24 Nov 1960 00:00:00 +0530 Sat, 30 Mar 2013 18:31:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128291 Section 18 of the General Sales Tax Act, 1125 creates a representative liability by treating the resident agent as dealer for a non-resident principal, but that statutory fiction is limited to assessment of each principal separately. Because the scheme of liability, retention, and refund is tied to the business of each non-resident principal, a single consolidated assessment covering the turnover of all principals would extend the fiction beyond its permissible scope and conflict with the section's text and structure. Consolidated assessments were therefore impermissible and were quashed. Case-Laws VAT and Sales Tax Thu, 24 Nov 1960 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128291