https://www.taxtmi.com/caselaws?id=148496 A taxing notification under the U.P. Sales Tax Act fixed liability for khandsari sugar only at the point of sale by the manufacturer. Although a commission agent was generally treated as a dealer and sales through him could form part of turnover, the notification confined the taxable point to the manufacturer's sale and did not extend to a commission agent acting on the manufacturer's behalf. The absence of any statutory provision creating representative liability was decisive, so the analogue of representative assessees under income-tax law did not apply. The commission agent was therefore outside the notified incidence of tax, and liability remained with the manufacturer. en-us Fri, 04 Apr 1969 00:00:00 +0530 Mon, 29 Apr 2013 11:49:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=148496 A taxing notification under the U.P. Sales Tax Act fixed liability for khandsari sugar only at the point of sale by the manufacturer. Although a commission agent was generally treated as a dealer and sales through him could form part of turnover, the notification confined the taxable point to the manufacturer's sale and did not extend to a commission agent acting on the manufacturer's behalf. The absence of any statutory provision creating representative liability was decisive, so the analogue of representative assessees under income-tax law did not apply. The commission agent was therefore outside the notified incidence of tax, and liability remained with the manufacturer. Case-Laws VAT and Sales Tax Fri, 04 Apr 1969 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=148496