Laws and Bare Acts of India at MyNation.net

MyNation Foundation Online Law Library

Section 47 – Rajasthan Sales Tax Act,1994

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.

Previous | Next

Rajasthan Sales Tax Act,1994

Indian Laws – Bare Acts

MyNation

Leave a Reply

Your email address will not be published. Required fields are marked *

Copyright © 2020 Laws and Bare Acts of India at MyNation.net
×

Free Legal Help, Just WhatsApp Away

MyNation HELP line

We are Not Lawyers, but No Lawyer will give you Advice like We do

Please read Group Rules – CLICK HERE, If You agree then Please Register CLICK HERE and after registration  JOIN WELCOME GROUP HERE

We handle Women Centric biased laws like False Section 498A IPC, Domestic Violence(DV ACT), Divorce, Maintenance, Alimony, Child Custody, HMA 24, 125 CrPc, 307, 312, 313, 323, 354, 376, 377, 406, 420, 497, 506, 509; TEP, RTI and many more…

MyNation FoundationMyNation FoundationMyNation Foundation