https://www.taxtmi.com/caselaws?id=100794 Khandsari sugar sold in Uttar Pradesh was made taxable by a section 3-A notification only at the point of sale by the manufacturer, overriding earlier notifications. Although turnover would ordinarily have been taxable under section 3, sales by a commission agent on behalf of the manufacturer were treated as sales by the manufacturer for the notification's purpose. Because the taxable point was confined to the manufacturer's sale, the commission agent did not fall within the class of persons liable under the notification. Liability therefore rested only on the manufacturer, not on the commission agent. en-us Wed, 04 Oct 1972 00:00:00 +0530 Tue, 17 Dec 2013 14:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=100794 Khandsari sugar sold in Uttar Pradesh was made taxable by a section 3-A notification only at the point of sale by the manufacturer, overriding earlier notifications. Although turnover would ordinarily have been taxable under section 3, sales by a commission agent on behalf of the manufacturer were treated as sales by the manufacturer for the notification's purpose. Because the taxable point was confined to the manufacturer's sale, the commission agent did not fall within the class of persons liable under the notification. Liability therefore rested only on the manufacturer, not on the commission agent. Case-Laws VAT and Sales Tax Wed, 04 Oct 1972 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=100794