1959 (10) TMI 25

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..... he 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 to the tax. The proviso to section 9 so far as it is material is in these .....

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..... roving 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 exemption claimed. The levy is perfectly valid. The writ petitions are dismis .....

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