https://www.taxtmi.com/caselaws?id=150235 Section 11 of the Andhra Pradesh General Sales Tax Act was analysed as a collection machinery provision rather than a provision displacing the principal's underlying liability for additional tax under section 5-A. The statutory context, including the proviso allowing recovery from the principal instead of the agent and the scheme for the agent to recover tax from the principal, indicated that the object was workable collection and prevention of tax leakage. The word "shall" was therefore treated as directory, not mandatory. On that basis, the principal remained assessable for additional tax, subject to verification of any tax already paid by the agent and corresponding revision if required. en-us Fri, 26 Nov 1971 00:00:00 +0530 Fri, 10 May 2013 15:22:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150235 Section 11 of the Andhra Pradesh General Sales Tax Act was analysed as a collection machinery provision rather than a provision displacing the principal's underlying liability for additional tax under section 5-A. The statutory context, including the proviso allowing recovery from the principal instead of the agent and the scheme for the agent to recover tax from the principal, indicated that the object was workable collection and prevention of tax leakage. The word "shall" was therefore treated as directory, not mandatory. On that basis, the principal remained assessable for additional tax, subject to verification of any tax already paid by the agent and corresponding revision if required. Case-Laws VAT and Sales Tax Fri, 26 Nov 1971 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150235