Section 43: Liability of principal and agent

The Rajasthan Value Added Tax Act, 2003State Act of Rajasthan · Act 4 of 2003

(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.

Where this provision sits

Act	The Rajasthan Value Added Tax Act, 2003
Section	43
Marginal note	Liability of principal and agent
Jurisdiction	State of Rajasthan
Status	In force as published by the source

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