https://www.taxtmi.com/caselaws?id=161487 Sales made through a registered commission agent were treated as first sales within the State where the agent collected and remitted tax on behalf of the principal, and there was no separate sale by the assessee to the agent. On those facts, the turnover had already suffered tax in the hands of the agent acting for the assessee, so turnover tax was not leviable again on the disputed turnover in the assessee's hands. en-us Mon, 29 Jul 2002 00:00:00 +0530 Wed, 29 Jan 2014 17:56:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161487 Sales made through a registered commission agent were treated as first sales within the State where the agent collected and remitted tax on behalf of the principal, and there was no separate sale by the assessee to the agent. On those facts, the turnover had already suffered tax in the hands of the agent acting for the assessee, so turnover tax was not leviable again on the disputed turnover in the assessee's hands. Case-Laws VAT and Sales Tax Mon, 29 Jul 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161487