Section 6(2)(b) in The Chhattisgarh Value Added Tax Act, 2005

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State of Chattisgarh - Subsection

Section 6(2)(b) in The Chhattisgarh Value Added Tax Act, 2005

(b)

(i)If the principal on whose behalf the commission agent has sold the goods proves in the prescribed manner to the satisfaction of the Commissioner that tax has been paid or payable by his commission agent on such goods, the principal shall not be liable to pay tax in respect of the sale of such goods.

(ii)If the commission agent who has sold goods on behalf of the principal proves in the prescribed manner to the satisfaction of the Commissioner that the tax has been paid by his principal on such goods, the commission agent shall not be liable to pay tax in respect of the sale of such goods.

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State of Chattisgarh - Subsection

Section 6(2)(b) in The Chhattisgarh Value Added Tax Act, 2005