https://www.taxtmi.com/caselaws?id=128647 An agent need not have authority to conclude purchases to attract section 18 of the Travancore-Cochin General Sales Tax Act, 1125, if the evidence shows he was otherwise concerned in the non-resident principal's business; acts such as transmitting offers, financing buyers, settling accounts, retaining goods and arranging drying, packing and transport were treated as sufficient participation. Exemption under section 9 required more than a licence and vouchers: the licensee had to prove that the sale proceeds were actually included in the principals' turnover, or would have been included but for an applicable exemption. On that basis, section 18 applied, but exemption under section 9 was not proved. en-us Tue, 03 Apr 1962 00:00:00 +0530 Tue, 09 Apr 2013 16:06:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128647 An agent need not have authority to conclude purchases to attract section 18 of the Travancore-Cochin General Sales Tax Act, 1125, if the evidence shows he was otherwise concerned in the non-resident principal's business; acts such as transmitting offers, financing buyers, settling accounts, retaining goods and arranging drying, packing and transport were treated as sufficient participation. Exemption under section 9 required more than a licence and vouchers: the licensee had to prove that the sale proceeds were actually included in the principals' turnover, or would have been included but for an applicable exemption. On that basis, section 18 applied, but exemption under section 9 was not proved. Case-Laws VAT and Sales Tax Tue, 03 Apr 1962 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128647