https://www.taxtmi.com/caselaws?id=148638 The High Court of Mysore clarified that both principals and agents can be held liable for tax payment in businesses conducted through agents, contrary to the Sales Tax Appellate Tribunal's ruling. The Court overturned the Tribunal's decision, reinstating the assessment order by the Commercial Tax Officer and Deputy Commissioner. The judgment emphasized that statutory provisions make both principals and agents accountable for tax payment, highlighting the flawed interpretation of the first proviso to section 11 by the Tribunal. The Court's decision corrected the misinterpretation and reaffirmed the tax obligations of both parties involved in such transactions. en-us Sat, 14 Dec 1968 00:00:00 +0530 Wed, 01 May 2013 14:53:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=148638 The High Court of Mysore clarified that both principals and agents can be held liable for tax payment in businesses conducted through agents, contrary to the Sales Tax Appellate Tribunal's ruling. The Court overturned the Tribunal's decision, reinstating the assessment order by the Commercial Tax Officer and Deputy Commissioner. The judgment emphasized that statutory provisions make both principals and agents accountable for tax payment, highlighting the flawed interpretation of the first proviso to section 11 by the Tribunal. The Court's decision corrected the misinterpretation and reaffirmed the tax obligations of both parties involved in such transactions. Case-Laws VAT and Sales Tax Sat, 14 Dec 1968 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=148638