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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 the agent and the principal are jointly and severally liable to pay the tax due under the Act, permitting recovery of tax from either party in agency-mediated supplies of taxable goods.</description>
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      <description>Where an agent supplies or receives taxable goods on behalf of his principal, both the agent and the principal are jointly and severally liable to pay the tax due under the Act, permitting recovery of tax from either party in agency-mediated supplies of taxable goods.</description>
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