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    <title>Liability of agent and principal.</title>
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    <description>Where an agent supplies or receives taxable goods on behalf of his principal, the agent and the principal are jointly and severally liable for the tax payable, permitting enforcement of the tax obligation against either party irrespective of their private arrangements.</description>
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      <description>Where an agent supplies or receives taxable goods on behalf of his principal, the agent and the principal are jointly and severally liable for the tax payable, permitting enforcement of the tax obligation against either party irrespective of their private arrangements.</description>
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