Section 6(2) in The Chhattisgarh Value Added Tax Act, 2005
(2)(a)Where a dealer who bonafidely buys or sell for an agreed consideration (hereinafter referred to as the commission agent) any goods specified in Schedule II on behalf of his principal, such commission agent and his principal shall both be jointly and severally liable to pay tax under this Act.(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.
