https://www.taxtmi.com/caselaws?id=128695 A commission agent falling within the statutory definition of "dealer" is not a separate person from the principal dealer for applying the proviso to purchase tax provisions under the Punjab General Sales Tax Act, 1948. Where sales are routed through such an agent, the transaction does not by itself create purchase tax liability on the footing that the sale was made by a different person. On that construction, the reassessment could not be sustained and the levy was treated as unsustainable, with the assessment set aside and refund consequences following if tax had been paid. en-us Mon, 15 Apr 1963 00:00:00 +0530 Wed, 10 Apr 2013 12:36:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128695 A commission agent falling within the statutory definition of "dealer" is not a separate person from the principal dealer for applying the proviso to purchase tax provisions under the Punjab General Sales Tax Act, 1948. Where sales are routed through such an agent, the transaction does not by itself create purchase tax liability on the footing that the sale was made by a different person. On that construction, the reassessment could not be sustained and the levy was treated as unsustainable, with the assessment set aside and refund consequences following if tax had been paid. Case-Laws VAT and Sales Tax Mon, 15 Apr 1963 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128695