Section 13(1) in Uttaranchal Value Added Tax Act, 2005
(1)Where any person sells or purchases any taxable goods on behalf of his principal as a commission agent, then he and his principal shall both be jointly and severally liable to pay tax on the turnover of such sales or purchases:Provided that the first liability to pay the tax shall be that of the commission agent and he may realize the same from the principal;Provided further that if the principal shows to the satisfaction of the Assessing Authority that the tax has been paid by such commission agent on such goods, the principal shall not be liable to pay the tax again in respect of the same transaction.
