https://www.taxtmi.com/caselaws?id=150082 Sales made through commission agents were includible in the assessee's gross turnover under the U.P. Sales Tax Act for determining tax liability and threshold applicability. The charging scheme taxed turnover above the prescribed limit, the statutory definition of dealer treated commission-agent sales as part of the taxable framework, and the turnover definition covered sales effected directly or through another person. The exemption for the principal operated only where tax had already been paid in another permissible hand. As a result, sales otherwise taxable in law could still be aggregated in gross turnover even if they were not taxed in the assessee's hands. en-us Fri, 13 Feb 1970 00:00:00 +0530 Wed, 08 May 2013 15:31:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150082 Sales made through commission agents were includible in the assessee's gross turnover under the U.P. Sales Tax Act for determining tax liability and threshold applicability. The charging scheme taxed turnover above the prescribed limit, the statutory definition of dealer treated commission-agent sales as part of the taxable framework, and the turnover definition covered sales effected directly or through another person. The exemption for the principal operated only where tax had already been paid in another permissible hand. As a result, sales otherwise taxable in law could still be aggregated in gross turnover even if they were not taxed in the assessee's hands. Case-Laws VAT and Sales Tax Fri, 13 Feb 1970 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150082