said circular
clarifies that where vouchers are distributed through distributors/sub-
distributors/agents on a commission/fee basis, such distributors/sub-distributors/
agents ... issuer. In such cases, GST would be payable by such
distributor/sub-distributor/agent, acting as an agent of the voucher issuer
defendant. It is submitted that the defendant No.
1 was the sub-agent of defendant No. 2. Defendant No. 2 was the
agent ... principal no
liability can be fixed on the agent, much less, sub-agent and hence
the appeal of the plaintiff deserves to be dismissed with
between him and the complainant firm.
(2) He was appointed as Sub-Agent by one Mr. Ashok Ugale.
(3) Cheque in question was obtained towards ... that
effect. Further, said Shri Ashok Ugale appointed him as Sub-Agent and
other persons similar to him were also appointed as salesman. Further
promotion of the
business of the State as its agent. Thus, there is no ‘principal—
agent’ relationship which would normally be the case ... that the tickets purchased were thereafter
distributed to other agents and sub- agents on commission basis.
That after purchase of the tickets
consumed not only by him but also by his
agent, manager, employee, contractor or sub-
lessee. It thus casts a vicarious liability upon such
holder ... removed or
consumed by him or by his agent, manager,
employee, contractor or sub-lessee". By the
Amendment Act of 1972 the power
consumed not only by him but also by his
agent, manager, employee, contractor or sub-
lessee. It thus casts a vicarious liability upon such
holder ... removed or
consumed by him or by his agent, manager,
employee, contractor or sub-lessee". By the
Amendment Act of 1972 the power
consumed not only by him but also by his
agent, manager, employee, contractor or sub-
lessee. It thus casts a vicarious liability upon such
holder ... removed or
consumed by him or by his agent, manager,
employee, contractor or sub-lessee". By the
Amendment Act of 1972 the power
consumed not only by him but also by his
agent, manager, employee, contractor or sub-
lessee. It thus casts a vicarious liability upon such
holder ... removed or
consumed by him or by his agent, manager,
employee, contractor or sub-lessee". By the
Amendment Act of 1972 the power
consumed not only by him but also by his
agent, manager, employee, contractor or sub-
lessee. It thus casts a vicarious liability upon such
holder ... removed or
consumed by him or by his agent, manager,
employee, contractor or sub-lessee". By the
Amendment Act of 1972 the power
consumed not only by him but also by his
agent, manager, employee, contractor or sub-
lessee. It thus casts a vicarious liability upon such
holder ... removed or
consumed by him or by his agent, manager,
employee, contractor or sub-lessee". By the
Amendment Act of 1972 the power
