|
81. (1) Where any person sells or purchases any taxable goods on behalf of his principal, any taxable goods dispatched to/by him from/to outside the State, then such person and his principal, shall both be jointly and severally liable to pay tax on the turnover of such sales or purchases.
(2) If the principal, on whose behalf the Commission agent has sold or purchased any goods, shows to the satisfaction of the Commissioner that the tax has been paid by such Commission agent on such goods under sub-section (1), the principal shall not be liable to pay the tax again in respect of the same transaction.
(3) Where a manager or an agent of a non-resident person sells or purchases any goods on behalf of a non resident person in the State, then the non-resident person and the manager or agent residing or working in the State, shall be jointly and severally liable to pay tax on the turnover of such sales or purchases:
Provided that, if the non resident person shows to the satisfaction of the Commissioner that the tax payable in respect of such sale or purchase has been paid by the manager or agent residing in the State, then the non-resident person shall not be liable to pay tax in respect of the same transaction. |