1959 (10) TMI 25

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..... the sales tax to which the petitioner was assessed for the year 1956-57 and the other to the tax for the year 1955-56. The petitioner is a firm doing the business of commission agency in hides and skins and holds a licence under section 9 of the Hyderabad General Sales Tax Act, 1950. The main point raised in these petitions is that under the proviso to section 9 of the Act an agent is not liable .....

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..... not again be taxed in respect of the same transaction but the burden of proving that the tax in respect of the transaction has been paid to the agent shall be on such principal." It is plain that under this proviso, it is the principal who is exempt and not the agent; he is bound to pay the tax although he is at liberty to recover it from his principal. The petitioner is not entitled to the exem .....

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