https://www.taxtmi.com/caselaws?id=127562 A first sale of cloth made in Uttar Pradesh after the goods were brought from another State was treated as a local sale completed after importation, not a sale in the course of inter-State trade or commerce, so Article 286 exemption was unavailable. Rule 2(d1) of the U.P. Sales Tax Rules, which treated the dealer making that first sale as an importer, was held consistent with the taxing scheme and not repugnant to Article 286. The 8 June 1948 notification was also upheld because it was valid when issued and the later amendment to section 3A did not affect the tax liability in question. en-us Thu, 09 Feb 1956 00:00:00 +0530 Tue, 12 Mar 2013 12:08:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127562 A first sale of cloth made in Uttar Pradesh after the goods were brought from another State was treated as a local sale completed after importation, not a sale in the course of inter-State trade or commerce, so Article 286 exemption was unavailable. Rule 2(d1) of the U.P. Sales Tax Rules, which treated the dealer making that first sale as an importer, was held consistent with the taxing scheme and not repugnant to Article 286. The 8 June 1948 notification was also upheld because it was valid when issued and the later amendment to section 3A did not affect the tax liability in question. Case-Laws VAT and Sales Tax Thu, 09 Feb 1956 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127562