https://www.taxtmi.com/caselaws?id=161849 Where rubber purchases are governed by commodity-specific turnover-tax notifications, a general exemption for auctioneers and commission agents does not control the tax incidence. The assessee, purchasing rubber in Kerala for outside-State principals, could not rely on S.R.O. No. 1341 of 1987; liability and exemption had to be tested only under S.R.O. Nos. 715 and 716 of 1988, including the prescribed declaration requirement. The arrangement through agents did not alter the co-extensive liability of principal and agent. The Tribunal's orders were set aside and the matters remanded for fresh consideration under the correct rubber notifications. en-us Fri, 18 Feb 2005 00:00:00 +0530 Fri, 07 Feb 2014 18:33:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161849 Where rubber purchases are governed by commodity-specific turnover-tax notifications, a general exemption for auctioneers and commission agents does not control the tax incidence. The assessee, purchasing rubber in Kerala for outside-State principals, could not rely on S.R.O. No. 1341 of 1987; liability and exemption had to be tested only under S.R.O. Nos. 715 and 716 of 1988, including the prescribed declaration requirement. The arrangement through agents did not alter the co-extensive liability of principal and agent. The Tribunal's orders were set aside and the matters remanded for fresh consideration under the correct rubber notifications. Case-Laws VAT and Sales Tax Fri, 18 Feb 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161849