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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, both agent and principal are jointly and severally liable to pay the tax payable on such goods under the Act, creating concurrent responsibility for tax obligations arising from agent-mediated transactions.</description>
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      <description>Where an agent supplies or receives taxable goods on behalf of his principal, both agent and principal are jointly and severally liable to pay the tax payable on such goods under the Act, creating concurrent responsibility for tax obligations arising from agent-mediated transactions.</description>
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