https://www.taxtmi.com/caselaws?id=128357 The first proviso to section 3(2) of the Madras General Sales Tax Act fixed the taxable event as the first sale in the State by a resident dealer after import, so the petitioner's turnover was subject to the enhanced levy. Section 14-A, which created a fiction for chargeability where a non-resident acted through a resident agent, could not be extended to change the nature of the transaction for applying the charging provision. The proviso also survived the Article 14 challenge because tax legislation may validly choose the taxing point and the classification was found to be reasonable. en-us Thu, 28 Sep 1961 00:00:00 +0530 Tue, 02 Apr 2013 15:11:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128357 The first proviso to section 3(2) of the Madras General Sales Tax Act fixed the taxable event as the first sale in the State by a resident dealer after import, so the petitioner's turnover was subject to the enhanced levy. Section 14-A, which created a fiction for chargeability where a non-resident acted through a resident agent, could not be extended to change the nature of the transaction for applying the charging provision. The proviso also survived the Article 14 challenge because tax legislation may validly choose the taxing point and the classification was found to be reasonable. Case-Laws VAT and Sales Tax Thu, 28 Sep 1961 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128357