https://www.taxtmi.com/caselaws?id=141056 Liability to sales tax under the Rajasthan Sales Tax Act, 1954 attaches to the dealer whose business gives rise to the taxable turnover. Where a commission agent sells goods for a disclosed principal under an exemption based on acting for known principals, and the sale proceeds are included in the principal's turnover with the agent receiving only commission, the principal remains the real dealer. In that arrangement, the agent is treated as the principal's extended hand in effecting the sale, so the exemption does not shift the tax burden away from the principal. The taxable turnover is therefore referable to the principal, and sales tax is leviable on the principal's sales. en-us Mon, 08 Feb 1965 00:00:00 +0530 Thu, 18 Apr 2013 15:21:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=141056 Liability to sales tax under the Rajasthan Sales Tax Act, 1954 attaches to the dealer whose business gives rise to the taxable turnover. Where a commission agent sells goods for a disclosed principal under an exemption based on acting for known principals, and the sale proceeds are included in the principal's turnover with the agent receiving only commission, the principal remains the real dealer. In that arrangement, the agent is treated as the principal's extended hand in effecting the sale, so the exemption does not shift the tax burden away from the principal. The taxable turnover is therefore referable to the principal, and sales tax is leviable on the principal's sales. Case-Laws VAT and Sales Tax Mon, 08 Feb 1965 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=141056