https://www.taxtmi.com/caselaws?id=128624 The notification under section 3-A made sugar taxable at the point of sale by the importer, and rule 2(d-1) validly supplied an artificial definition of "importer" for that purpose. Applying section 20 of the General Clauses Act, the court treated the defined term as applicable to the notification and held that the assessee satisfied the statutory description either as the dealer making the relevant sale after import or as the first dealer to sell after import. The rule was also upheld as within the State's rule-making power, since an authority empowered to frame rules may define terms used in those rules with statutory effect. en-us Mon, 15 Apr 1963 00:00:00 +0530 Tue, 09 Apr 2013 13:07:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128624 The notification under section 3-A made sugar taxable at the point of sale by the importer, and rule 2(d-1) validly supplied an artificial definition of "importer" for that purpose. Applying section 20 of the General Clauses Act, the court treated the defined term as applicable to the notification and held that the assessee satisfied the statutory description either as the dealer making the relevant sale after import or as the first dealer to sell after import. The rule was also upheld as within the State's rule-making power, since an authority empowered to frame rules may define terms used in those rules with statutory effect. Case-Laws VAT and Sales Tax Mon, 15 Apr 1963 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128624