https://www.taxtmi.com/caselaws?id=62372 Purchases of cycles and accessories were not treated as inter-State purchases in the appellants' hands because the movement of goods from outside the State to Salem was not occasioned by any contract between the manufacturer and the appellants. The Madras dealer functioned as importer and sole distributor, so the appellants' transactions with that dealer were local purchases and did not make them the first dealers for single point tax purposes. On that basis, the revision of assessment under section 32(1) of the Tamil Nadu General Sales Tax Act, 1959 was unsustainable and the reassessment failed. en-us Fri, 16 Jul 1976 00:00:00 +0530 Thu, 19 May 2022 16:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=62372 Purchases of cycles and accessories were not treated as inter-State purchases in the appellants' hands because the movement of goods from outside the State to Salem was not occasioned by any contract between the manufacturer and the appellants. The Madras dealer functioned as importer and sole distributor, so the appellants' transactions with that dealer were local purchases and did not make them the first dealers for single point tax purposes. On that basis, the revision of assessment under section 32(1) of the Tamil Nadu General Sales Tax Act, 1959 was unsustainable and the reassessment failed. Case-Laws VAT and Sales Tax Fri, 16 Jul 1976 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=62372