section 86
Liability of agent and principal
The PUDUCHERRY GOODS AND SERVICES TAX ACT, 2017Tax2017180 sections19 chapters
Chapter XVI LIABILITY TO PAY IN CERTAIN CASES
Statutory text
86. Where an agent supplies or receives any taxable goods on behalf of his principal, such agent and his principal shall, jointly and severally, be liable to pay the tax payable on such goods under this Act.
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