TMI Blog2013 (7) TMI 331X X X X Extracts X X X X X X X X Extracts X X X X ..... f the files stated that the agent was assessed in respect of the turnover and tax had also been collected - there could be no double taxation in respect of turnover at the hands of the assessee herein towards principal - Order of Tribunal set aside - Decided in favour of Assessee. - Tax Case (Revision) No. 31 of 2010 - - - Dated:- 26-6-2013 - Chitra Venkataraman And K. B. K. Vasuki,JJ. For ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e files of the Commercial Taxes Department, and under the scheme of the Act, the agents are primarily liable for such tax and even the Revenue did not find that the said agents of the petitioner-Revenue did not find that the said agents of the petitioner-Principals had failed to remit the appropriate tax on their sales effected on agency account ?" 2. It is stated that consequent on the merger s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ent, leading to the filing of the suits. Thus, in the absence of details as regards the tax offered at the hands of the agent, the assessee was sought to be assessed in respect of the turnover belonging to the transaction relating to this distributor. On the ground of non-production of proof of payment of tax by the agent, the appeal filed by the assessee before the Appellate Authorities were dism ..... X X X X Extracts X X X X X X X X Extracts X X X X
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