1966 (7) TMI 66

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....ertain part of the turnover of the petitioner, Rs. 97,052.43 is liable to be assessed at the hands of the petitioner and if it is so liable to be assessed he should get exemption for the payment of tax to the extent to which tax has been paid on the same turnover by those who are said to be commission agents, effecting the sale on commission basis. 2.. The facts are these: The petitioner claime....

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....r those taxes to the State. 4.. Whatever be the view that the Sales Tax Officer and the Appellate Assistant Commissioner took in this matter, the Tribunal proceeded on the basis that even if tax has been paid on the same turnover, the appellant could again be taxed and made liable to pay tax. That the tax is imposed on the sale and only on the sale to the ultimate consumer is accepted, and it i....

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....s the appellant certainly cannot be made liable to pay the tax, already paid, again. And if the commission agents had been assessed on the same turnover there cannot be a second assessment on the same turnover. These questions have not been investigated mainly because of the assumptions made by the Tribunal that the question of any assessment on the alleged commission agents or the payments by the....

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..... This section can apply only in cases where a commission agent or an alleged commission agent or broker claims exemption by virtue of the provisions of section 9. Assuming the provision of section 9 has not been satisfied, the agent himself may be liable to pay the tax and if the tax has been paid by the agent, the question is whether the principal can again be made liable for the same tax. The a....