https://www.taxtmi.com/caselaws?id=100383 A statutory fiction deeming a resident agent of a non-resident to be a dealer for assessment purposes does not automatically extend to exemption claims under a different provision. To claim the first-sale exemption, the assessee had to prove that the person who negotiated the sale answered the relevant definition of dealer and that the sale satisfied the factual requirements of being the first sale of imported goods within the State after import. The record lacked findings on the agent's status, the place of sale, and when property passed, so the matter required fresh factual determination on remand. en-us Wed, 07 Dec 1966 00:00:00 +0530 Fri, 20 Sep 2013 15:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=100383 A statutory fiction deeming a resident agent of a non-resident to be a dealer for assessment purposes does not automatically extend to exemption claims under a different provision. To claim the first-sale exemption, the assessee had to prove that the person who negotiated the sale answered the relevant definition of dealer and that the sale satisfied the factual requirements of being the first sale of imported goods within the State after import. The record lacked findings on the agent's status, the place of sale, and when property passed, so the matter required fresh factual determination on remand. Case-Laws VAT and Sales Tax Wed, 07 Dec 1966 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=100383