https://www.taxtmi.com/caselaws?id=154474 Under the Karnataka Sales Tax Act, a principal could be assessed on turnover routed through a commission agent because the statutory scheme treated the agent's liability as enabling and machinery-based, not exclusive. The definition of dealer covered a commission agent acting for a principal, and section 11 did not bar assessment of the principal unless the same turnover had already been assessed in the agent's hands. The proviso placed the burden on the principal to show prior assessment of the agent. The amendment to section 11 was treated as clarificatory, and because no assessment had been made against the commission agent for the relevant periods, the principal was held validly assessable. en-us Tue, 17 Dec 1985 00:00:00 +0530 Wed, 21 Aug 2013 17:57:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154474 Under the Karnataka Sales Tax Act, a principal could be assessed on turnover routed through a commission agent because the statutory scheme treated the agent's liability as enabling and machinery-based, not exclusive. The definition of dealer covered a commission agent acting for a principal, and section 11 did not bar assessment of the principal unless the same turnover had already been assessed in the agent's hands. The proviso placed the burden on the principal to show prior assessment of the agent. The amendment to section 11 was treated as clarificatory, and because no assessment had been made against the commission agent for the relevant periods, the principal was held validly assessable. Case-Laws VAT and Sales Tax Tue, 17 Dec 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154474