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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 joint and severally liable to pay the tax payable under the Act; the provision permits recovery of tax from either or both parties for supplies or receptions made by the agent on the principal&#039;s behalf.</description>
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      <description>Where an agent supplies or receives taxable goods on behalf of a principal, both agent and principal are joint and severally liable to pay the tax payable under the Act; the provision permits recovery of tax from either or both parties for supplies or receptions made by the agent on the principal&#039;s behalf.</description>
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