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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, the agent and the principal are joint and severally liable to pay the tax payable on those goods under the Act, enabling recovery from either party for the tax due in respect of such supplies.</description>
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      <description>Where an agent supplies or receives taxable goods on behalf of a principal, the agent and the principal are joint and severally liable to pay the tax payable on those goods under the Act, enabling recovery from either party for the tax due in respect of such supplies.</description>
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