https://www.taxtmi.com/caselaws?id=160621 Commission agents acting for Central Government departments fall within the definition of dealer for additional sales tax where their taxable turnover exceeds the statutory limit. Agency sales turnover cannot be dissected into separate transactions attributable to individual principals merely because those principals are Government departments or because the agent earns only commission. Additional sales tax follows the original sales tax assessment and is determined with reference to the agent's entire turnover. Consequently, the agency turnover remains liable to additional sales tax. en-us Tue, 18 Jul 2000 00:00:00 +0530 Fri, 20 Dec 2013 18:14:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160621 Commission agents acting for Central Government departments fall within the definition of dealer for additional sales tax where their taxable turnover exceeds the statutory limit. Agency sales turnover cannot be dissected into separate transactions attributable to individual principals merely because those principals are Government departments or because the agent earns only commission. Additional sales tax follows the original sales tax assessment and is determined with reference to the agent's entire turnover. Consequently, the agency turnover remains liable to additional sales tax. Case-Laws VAT and Sales Tax Tue, 18 Jul 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160621