https://www.taxtmi.com/caselaws?id=149982 A commission agent treated as a dealer under the Andhra Pradesh General Sales Tax Act bears primary tax liability for transactions undertaken on behalf of a principal, and refund under section 33 is confined to excess tax paid in the assessee's own assessment. The Tribunal's rule 50 clarification was limited to the firm's disputed turnovers and did not reopen the final assessments of the commission agents. Because the agents were separately assessed, paid the tax, and allowed those assessments to attain finality, the principal could not seek a refund in its own proceedings of tax paid by the agents. en-us Wed, 28 Jan 1970 00:00:00 +0530 Tue, 07 May 2013 14:33:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=149982 A commission agent treated as a dealer under the Andhra Pradesh General Sales Tax Act bears primary tax liability for transactions undertaken on behalf of a principal, and refund under section 33 is confined to excess tax paid in the assessee's own assessment. The Tribunal's rule 50 clarification was limited to the firm's disputed turnovers and did not reopen the final assessments of the commission agents. Because the agents were separately assessed, paid the tax, and allowed those assessments to attain finality, the principal could not seek a refund in its own proceedings of tax paid by the agents. Case-Laws VAT and Sales Tax Wed, 28 Jan 1970 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=149982