Offence - The petitioner being a simple agent acting on behalf ...
Agent Not Liable for Sales Tax; No Conspiracy with Tax Authority in Goods Transport Case.
October 10, 2013
Case Laws VAT and Sales Tax HC
Offence - The petitioner being a simple agent acting on behalf of the proprietor, cannot be held to have any sales tax liability and he cannot be held to have conspired with the Sales Tax Authority to transport the goods without complying the relevant provisions - HC
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