https://www.taxtmi.com/caselaws?id=127936 The phrase "first sale effected in the State" under section 5(vii) of the Madras General Sales Tax Act was construed as identifying the taxable point in the chain of sales, distinct from later sales of the same goods. The provision was read to require that the sale be the first sale, be effected within the State of Madras, and be made by a dealer not exempt from taxation. On that construction, the petitioner's beedi sales fell within the charging provision and were liable to assessment under section 5(vii). en-us Tue, 22 Dec 1959 00:00:00 +0530 Mon, 25 Mar 2013 10:05:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127936 The phrase "first sale effected in the State" under section 5(vii) of the Madras General Sales Tax Act was construed as identifying the taxable point in the chain of sales, distinct from later sales of the same goods. The provision was read to require that the sale be the first sale, be effected within the State of Madras, and be made by a dealer not exempt from taxation. On that construction, the petitioner's beedi sales fell within the charging provision and were liable to assessment under section 5(vii). Case-Laws VAT and Sales Tax Tue, 22 Dec 1959 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127936