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[Cites 0, Cited by 0] [Section 6(2)] [Section 6] [Entire Act]

State of Chattisgarh - Subsection

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

(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.