Rajasthan Sales Tax Act,1994
Section 47. Liability of principal and agent
(1) When an agent sells any taxable goods on behalf of his principal, such agent and his principal shall both be jointly and severally liable to pay tax on such sales.
(2) Notwithstanding that a principal may not be liable to tax on the sale or purchase of any goods made within the State for any reason nevertheless his agent shall be liable to pay tax on the sale or purchase of goods in accordance with the provisions of this Act.
(3) If the principal, on whose behalf the agent has sold goods, shows to the satisfaction of the assessing authority that the tax has been paid by his agent on such goods under sub-section (1), the principal shall not be liable to pay tax again in respect of the same goods.