https://www.taxtmi.com/caselaws?id=127501 Liability to the additional rate of sales tax on silk cloth turned on whether the seller was the first dealer in the State under rule 7 read with section 4(2) of the Hyderabad General Sales Tax Act, 1950. The scheme of the Act treated physical presence in the State as necessary for a person to be regarded as a dealer for this purpose, so a non-resident seller who had not entered the State to carry on the relevant business could not be treated as a dealer merely because goods were bought from him. A contrary Madras decision was distinguished on the basis that the seller there had entered the State and executed the contracts. en-us Wed, 18 Apr 1956 00:00:00 +0530 Mon, 11 Mar 2013 14:27:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127501 Liability to the additional rate of sales tax on silk cloth turned on whether the seller was the first dealer in the State under rule 7 read with section 4(2) of the Hyderabad General Sales Tax Act, 1950. The scheme of the Act treated physical presence in the State as necessary for a person to be regarded as a dealer for this purpose, so a non-resident seller who had not entered the State to carry on the relevant business could not be treated as a dealer merely because goods were bought from him. A contrary Madras decision was distinguished on the basis that the seller there had entered the State and executed the contracts. Case-Laws VAT and Sales Tax Wed, 18 Apr 1956 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127501