https://www.taxtmi.com/caselaws?id=150358 A sales tax statute that treats a commission agent as a dealer and includes goods sold on account of others within turnover makes the agent separately liable on transactions carried out for agriculturist-principals. The principal's exemption for produce grown by him does not automatically extend to the agent, because the agent's liability is fixed by the statutory definition of dealer and turnover rather than by general agency principles. The same statutory language also allows the agent's transactions for multiple principals to be aggregated in one turnover computation, without requiring separate assessment for each principal. en-us Mon, 07 Aug 1972 00:00:00 +0530 Mon, 13 May 2013 16:25:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150358 A sales tax statute that treats a commission agent as a dealer and includes goods sold on account of others within turnover makes the agent separately liable on transactions carried out for agriculturist-principals. The principal's exemption for produce grown by him does not automatically extend to the agent, because the agent's liability is fixed by the statutory definition of dealer and turnover rather than by general agency principles. The same statutory language also allows the agent's transactions for multiple principals to be aggregated in one turnover computation, without requiring separate assessment for each principal. Case-Laws VAT and Sales Tax Mon, 07 Aug 1972 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150358