https://www.taxtmi.com/caselaws?id=148694 Sales made through commission agents, where tax had already been paid by those agents on behalf of the principal, were excluded from the principal's gross turnover under the U.P. Sales Tax Act. Section 3 operates on gross turnover to test entry into the taxing net, but its explanation removes from the principal's taxable field turnover on which tax has been payable and paid by the commission agent. Because the agents were treated as dealers and had already been assessed on the disputed turnover, that turnover could not be added again in the principal's hands for the exemption threshold. The referred question was answered in the negative, in favour of the assessee. en-us Tue, 13 May 1969 00:00:00 +0530 Thu, 02 May 2013 12:00:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=148694 Sales made through commission agents, where tax had already been paid by those agents on behalf of the principal, were excluded from the principal's gross turnover under the U.P. Sales Tax Act. Section 3 operates on gross turnover to test entry into the taxing net, but its explanation removes from the principal's taxable field turnover on which tax has been payable and paid by the commission agent. Because the agents were treated as dealers and had already been assessed on the disputed turnover, that turnover could not be added again in the principal's hands for the exemption threshold. The referred question was answered in the negative, in favour of the assessee. Case-Laws VAT and Sales Tax Tue, 13 May 1969 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=148694