https://www.taxtmi.com/caselaws?id=160621 Under section 2(1)(a) of the Tamil Nadu Additional Sales Tax Act, 1970, a commission agent is treated as a dealer for additional sales tax purposes, and the taxable turnover cannot be split by reference to individual principals. The assessment follows the original sales tax assessment, so the agent's entire turnover is relevant for testing the statutory threshold. On that basis, the note records that agency sales made for Central Government departments remained subject to additional sales tax, even though the assessee earned only commission, and the levy was upheld. 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 Under section 2(1)(a) of the Tamil Nadu Additional Sales Tax Act, 1970, a commission agent is treated as a dealer for additional sales tax purposes, and the taxable turnover cannot be split by reference to individual principals. The assessment follows the original sales tax assessment, so the agent's entire turnover is relevant for testing the statutory threshold. On that basis, the note records that agency sales made for Central Government departments remained subject to additional sales tax, even though the assessee earned only commission, and the levy was upheld. Case-Laws VAT and Sales Tax Tue, 18 Jul 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160621