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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 a principal, both agent and principal are jointly and severally liable to pay the tax payable on such goods under the Act, such that the tax obligation attaches concurrently to the agent who acts and the principal on whose behalf the agent acts.</description>
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      <description>Where an agent supplies or receives taxable goods on behalf of a principal, both agent and principal are jointly and severally liable to pay the tax payable on such goods under the Act, such that the tax obligation attaches concurrently to the agent who acts and the principal on whose behalf the agent acts.</description>
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