https://www.taxtmi.com/caselaws?id=150818 Sales tax liability under the Karnataka Sales Tax Act depended on whether the assessee was a dealer. The statutory definition did not include the State Government on the facts, and section 19 treated the Government, when selling goods, as entitled only to collect amounts equivalent to tax recoverable by a registered dealer rather than as a dealer itself. Because an agent's liability is coextensive with that of the principal, the State Government's agent could not face a greater liability than the principal where the principal was not liable to tax on the relevant turnover. The respondent was therefore not liable to sales tax for the relevant period. en-us Tue, 20 Aug 1974 00:00:00 +0530 Thu, 23 May 2013 11:25:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150818 Sales tax liability under the Karnataka Sales Tax Act depended on whether the assessee was a dealer. The statutory definition did not include the State Government on the facts, and section 19 treated the Government, when selling goods, as entitled only to collect amounts equivalent to tax recoverable by a registered dealer rather than as a dealer itself. Because an agent's liability is coextensive with that of the principal, the State Government's agent could not face a greater liability than the principal where the principal was not liable to tax on the relevant turnover. The respondent was therefore not liable to sales tax for the relevant period. Case-Laws VAT and Sales Tax Tue, 20 Aug 1974 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150818