https://www.taxtmi.com/caselaws?id=154324 Section 11 of the Karnataka Sales Tax Act, as substituted, was treated as a valid levy on sale and purchase transactions effected by commission agents on behalf of resident principals, falling within the State's tax power under Entry 54 of List II. The provision was upheld as a machinery measure to prevent tax evasion and not as a tax on the agent's income; objections under Article 14, Article 19(1)(g), and alleged conflict with the Sale of Goods Act and the Indian Contract Act were rejected. The substituted section 11 was also held to have commenced on 18 November 1983, being the date of first publication in the Gazette. en-us Fri, 11 Jan 1985 00:00:00 +0530 Sat, 17 Aug 2013 13:56:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154324 Section 11 of the Karnataka Sales Tax Act, as substituted, was treated as a valid levy on sale and purchase transactions effected by commission agents on behalf of resident principals, falling within the State's tax power under Entry 54 of List II. The provision was upheld as a machinery measure to prevent tax evasion and not as a tax on the agent's income; objections under Article 14, Article 19(1)(g), and alleged conflict with the Sale of Goods Act and the Indian Contract Act were rejected. The substituted section 11 was also held to have commenced on 18 November 1983, being the date of first publication in the Gazette. Case-Laws VAT and Sales Tax Fri, 11 Jan 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154324