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    <title>Liability of agent and principal.</title>
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    <description>When an agent supplies or receives taxable goods on behalf of his principal under the Uttar Pradesh Goods and Services Tax Act, 2017, both the agent and the principal are jointly and severally liable to pay the tax payable on those goods.</description>
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      <description>When an agent supplies or receives taxable goods on behalf of his principal under the Uttar Pradesh Goods and Services Tax Act, 2017, both the agent and the principal are jointly and severally liable to pay the tax payable on those goods.</description>
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