https://www.taxtmi.com/caselaws?id=100700 Additional sales tax under rule 6 of the Travancore General Sales Tax Rules was attracted only where the first dealer in the State was a dealer within the State. The Supreme Court held that the phrase "the person who in the State is the first dealer in such goods" could not be extended, by reference to the constitutional fiction in the explanation to article 286(1)(a), to treat non-resident sellers as the first dealer under the Act. On that construction, the non-resident sellers were not chargeable as first dealers in the State, and the appellant remained liable to the tax. en-us Wed, 28 Aug 1968 00:00:00 +0530 Thu, 19 Sep 2013 11:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=100700 Additional sales tax under rule 6 of the Travancore General Sales Tax Rules was attracted only where the first dealer in the State was a dealer within the State. The Supreme Court held that the phrase "the person who in the State is the first dealer in such goods" could not be extended, by reference to the constitutional fiction in the explanation to article 286(1)(a), to treat non-resident sellers as the first dealer under the Act. On that construction, the non-resident sellers were not chargeable as first dealers in the State, and the appellant remained liable to the tax. Case-Laws VAT and Sales Tax Wed, 28 Aug 1968 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=100700