https://www.taxtmi.com/caselaws?id=128566 Under the Mysore Sales Tax Act, 1957, a commission agent acting for resident principals is exposed to liability only to the extent that the principal is itself liable on the same transactions. Section 11 creates a derivative agency liability, but it does not enlarge the charging scheme in section 5 or displace the turnover threshold that exempts dealers below the prescribed limit. Section 6(2) is an ancillary levy treated as tax, yet it cannot extend liability beyond the class of dealers otherwise taxable under section 5. Where the principals' turnover remained below the statutory threshold, the agent could not be assessed to licence fee or tax on those transactions, and the assessment was unsustainable. en-us Tue, 20 Aug 1963 00:00:00 +0530 Mon, 08 Apr 2013 15:07:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128566 Under the Mysore Sales Tax Act, 1957, a commission agent acting for resident principals is exposed to liability only to the extent that the principal is itself liable on the same transactions. Section 11 creates a derivative agency liability, but it does not enlarge the charging scheme in section 5 or displace the turnover threshold that exempts dealers below the prescribed limit. Section 6(2) is an ancillary levy treated as tax, yet it cannot extend liability beyond the class of dealers otherwise taxable under section 5. Where the principals' turnover remained below the statutory threshold, the agent could not be assessed to licence fee or tax on those transactions, and the assessment was unsustainable. Case-Laws VAT and Sales Tax Tue, 20 Aug 1963 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128566