https://www.taxtmi.com/caselaws?id=153038 A commission agent claiming sales tax exemption on commission sales must still prove that the relevant principals were agriculturists and producers, although supporting material may be drawn from market committee records and other evidence rather than only pahani extracts. Taxability must be tested principal-wise: each principal's turnover has to be examined separately, and transactions of one principal cannot be taxed merely because the agent's aggregate turnover exceeds the limit. The assessee must also be given a fair opportunity to lead evidence on exemption and turnover. The assessment and appellate orders were set aside and the matter remitted for fresh adjudication. en-us Mon, 02 Feb 1981 00:00:00 +0530 Tue, 16 Jul 2013 15:14:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153038 A commission agent claiming sales tax exemption on commission sales must still prove that the relevant principals were agriculturists and producers, although supporting material may be drawn from market committee records and other evidence rather than only pahani extracts. Taxability must be tested principal-wise: each principal's turnover has to be examined separately, and transactions of one principal cannot be taxed merely because the agent's aggregate turnover exceeds the limit. The assessee must also be given a fair opportunity to lead evidence on exemption and turnover. The assessment and appellate orders were set aside and the matter remitted for fresh adjudication. Case-Laws VAT and Sales Tax Mon, 02 Feb 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153038