https://www.taxtmi.com/caselaws?id=148492 An amendment to section 11 of the Andhra Pradesh General Sales Tax Act could validly treat an agent as liable in a representative capacity for completed sales effected on behalf of the principal under entry 54 of List II, because the charging and dealer-definitional provisions supported that construction. It could not, however, impose primary liability on the agent independently of the principal's liability or restrict reimbursement in a way that created unequal treatment between agents and principals similarly situated in the same transaction. The amendment was therefore valid only to the extent it preserved co-extensive liability, and invalid under Article 14 to the extent it fastened discriminatory primary liability on the agent. en-us Thu, 24 Oct 1968 00:00:00 +0530 Mon, 29 Apr 2013 11:28:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=148492 An amendment to section 11 of the Andhra Pradesh General Sales Tax Act could validly treat an agent as liable in a representative capacity for completed sales effected on behalf of the principal under entry 54 of List II, because the charging and dealer-definitional provisions supported that construction. It could not, however, impose primary liability on the agent independently of the principal's liability or restrict reimbursement in a way that created unequal treatment between agents and principals similarly situated in the same transaction. The amendment was therefore valid only to the extent it preserved co-extensive liability, and invalid under Article 14 to the extent it fastened discriminatory primary liability on the agent. Case-Laws VAT and Sales Tax Thu, 24 Oct 1968 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=148492