Importer status under sales tax law depends on the first post-import sale, not later builty endorsement or transfer.

The definition of "importer" under section 2(e) of the U.P. Sales Tax Act turns on who makes the first sale of goods after import into the State. On the facts noted, the original contract and shipment were arranged in the name of the Ghaziabad party, which prepared the builty, made the sale, and recovered sales tax from the dealer-opposite party. A later endorsement of the builty in favour of the dealer did not change the legal position. Reference to clause (b) of section 3 of the Central Sales Tax Act did not alter that result. The dealer-opposite party was therefore not the importer.

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Issues: Whether the dealer-opposite party could be treated as an importer under section 2(e) of the U.P. Sales Tax Act merely because the builty was endorsed in its favour after the original contract and shipment were arranged in the name of another purchaser.

Analysis: The definition of importer under section 2(e) of the U.P. Sales Tax Act applies to the dealer who makes the first sale of the goods after their import into the State. On the facts found, the original contract occasioning movement of the goods was between the Madras manufacturer and the Ghaziabad party, the builty was prepared in the Ghaziabad party's name, and that party made the sale and realised sales tax from the dealer-opposite party. The subsequent transfer of the builty did not alter the position that the Ghaziabad party, and not the dealer-opposite party, was the first seller after import. The reference to clause (b) of section 3 of the Central Sales Tax Act did not change this conclusion.

Conclusion: The dealer-opposite party was not the importer under section 2(e) of the U.P. Sales Tax Act.

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