https://www.taxtmi.com/caselaws?id=144168 A commission agent acting for several resident principals could not be assessed on the combined turnover of all principals where each principal's turnover remained below the statutory minimum. The Act treated the agent as a machinery for assessment and collection, but liability under section 11 depended on the particular principal and the particular taxable transaction. As the tax recoverable from the agent was only the tax attributable to a principal who would otherwise be liable, clubbing the individual turnovers of separate principals was impermissible. The proposed assessment on aggregate turnover therefore could not stand. en-us Tue, 11 Apr 1967 00:00:00 +0530 Sat, 20 Apr 2013 15:49:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=144168 A commission agent acting for several resident principals could not be assessed on the combined turnover of all principals where each principal's turnover remained below the statutory minimum. The Act treated the agent as a machinery for assessment and collection, but liability under section 11 depended on the particular principal and the particular taxable transaction. As the tax recoverable from the agent was only the tax attributable to a principal who would otherwise be liable, clubbing the individual turnovers of separate principals was impermissible. The proposed assessment on aggregate turnover therefore could not stand. Case-Laws VAT and Sales Tax Tue, 11 Apr 1967 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=144168