https://www.taxtmi.com/caselaws?id=160540 A commission agent carrying on sales business in Tamil Nadu is treated as the dealer for consignment sales made on behalf of an out-of-State principal, so assessment must be made on the agent for that turnover. Section 2(g) of the Tamil Nadu General Sales Tax Act, 1959 includes such an agent within the definition of dealer, while Rule 6(h) of the Tamil Nadu General Sales Tax Rules, 1959 only permits deduction from the principal's turnover where tax has already been paid by the agent. The decisive distinction is between the person liable to assessment and the person from whom tax may later be recovered. The principal could not be directly assessed again for the same sales, and the assessment was therefore impermissible in law. en-us Wed, 07 Jun 2000 00:00:00 +0530 Thu, 19 Dec 2013 17:58:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160540 A commission agent carrying on sales business in Tamil Nadu is treated as the dealer for consignment sales made on behalf of an out-of-State principal, so assessment must be made on the agent for that turnover. Section 2(g) of the Tamil Nadu General Sales Tax Act, 1959 includes such an agent within the definition of dealer, while Rule 6(h) of the Tamil Nadu General Sales Tax Rules, 1959 only permits deduction from the principal's turnover where tax has already been paid by the agent. The decisive distinction is between the person liable to assessment and the person from whom tax may later be recovered. The principal could not be directly assessed again for the same sales, and the assessment was therefore impermissible in law. Case-Laws VAT and Sales Tax Wed, 07 Jun 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160540