https://www.taxtmi.com/caselaws?id=156662 Section 22 of the Gujarat Sales Tax Act imposed joint and several liability on the principal and commission agent for tax on commission sales, but it did not itself authorise direct recovery without assessment. Where the commission agent had not paid the declared tax, the department could not bypass the statutory assessment or reassessment machinery under section 43 and issue a demand notice straightaway against the principal. In the absence of any valid determination of the principal's liability, the recovery action was without authority of law. en-us Thu, 07 Mar 1991 00:00:00 +0530 Mon, 23 Sep 2013 14:31:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156662 Section 22 of the Gujarat Sales Tax Act imposed joint and several liability on the principal and commission agent for tax on commission sales, but it did not itself authorise direct recovery without assessment. Where the commission agent had not paid the declared tax, the department could not bypass the statutory assessment or reassessment machinery under section 43 and issue a demand notice straightaway against the principal. In the absence of any valid determination of the principal's liability, the recovery action was without authority of law. Case-Laws VAT and Sales Tax Thu, 07 Mar 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156662