https://www.taxtmi.com/caselaws?id=100878 Section 3-A of the U.P. Sales Tax Act, 1948 permits a single-point levy on specified goods sold through successive dealers, and an importer was treated as part of that chain as the first dealer in the State; the single-point notification was therefore upheld. The proviso to section 9(1) requires an appeal against assessment to be supported by proof of payment of tax admitted to be due before the assessing authority, and a later denial in the memorandum of appeal does not avoid that requirement; on the facts, the appeal was held not maintainable because the admitted tax had not been fully paid. en-us Mon, 22 Jan 1973 00:00:00 +0530 Fri, 25 Mar 2016 16:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=100878 Section 3-A of the U.P. Sales Tax Act, 1948 permits a single-point levy on specified goods sold through successive dealers, and an importer was treated as part of that chain as the first dealer in the State; the single-point notification was therefore upheld. The proviso to section 9(1) requires an appeal against assessment to be supported by proof of payment of tax admitted to be due before the assessing authority, and a later denial in the memorandum of appeal does not avoid that requirement; on the facts, the appeal was held not maintainable because the admitted tax had not been fully paid. Case-Laws VAT and Sales Tax Mon, 22 Jan 1973 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=100878