https://www.taxtmi.com/caselaws?id=153130 Additional tax under the Karnataka Sales Tax Act could not be demanded from a commission agent before assessment where the statutory turnover threshold had not been established. The court noted that a commission agent's liability under section 11 is tied to transactions carried on on behalf of the principal, so the relevant turnover is that of the principal in a representative capacity. As the turnover for the period was only about Rs. 6.6 lakhs, below the Rs. 10 lakhs threshold, additional tax under section 6-B could not arise before the accounting year closed and assessment was completed. The demand was therefore unsustainable and was quashed. en-us Fri, 01 Aug 1980 00:00:00 +0530 Wed, 17 Jul 2013 18:43:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153130 Additional tax under the Karnataka Sales Tax Act could not be demanded from a commission agent before assessment where the statutory turnover threshold had not been established. The court noted that a commission agent's liability under section 11 is tied to transactions carried on on behalf of the principal, so the relevant turnover is that of the principal in a representative capacity. As the turnover for the period was only about Rs. 6.6 lakhs, below the Rs. 10 lakhs threshold, additional tax under section 6-B could not arise before the accounting year closed and assessment was completed. The demand was therefore unsustainable and was quashed. Case-Laws VAT and Sales Tax Fri, 01 Aug 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153130