https://www.taxtmi.com/caselaws?id=145194 The Kerala High Court held that if tax had already been paid on a turnover by commission agents, the petitioner should not be liable for tax again to avoid double taxation. The Court emphasized that Section 9 of the tax law provides exemptions for commission agents, and directed further investigation to determine the extent of tax payments made by the agents. The Court set aside the Tribunal's order and instructed a detailed investigation to potentially exempt the petitioner from further tax liability if tax had already been paid by the commission agents. No costs were awarded in this Tax Revision Case. en-us Thu, 21 Jul 1966 00:00:00 +0530 Mon, 22 Apr 2013 17:20:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=145194 The Kerala High Court held that if tax had already been paid on a turnover by commission agents, the petitioner should not be liable for tax again to avoid double taxation. The Court emphasized that Section 9 of the tax law provides exemptions for commission agents, and directed further investigation to determine the extent of tax payments made by the agents. The Court set aside the Tribunal's order and instructed a detailed investigation to potentially exempt the petitioner from further tax liability if tax had already been paid by the commission agents. No costs were awarded in this Tax Revision Case. Case-Laws VAT and Sales Tax Thu, 21 Jul 1966 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=145194