https://www.taxtmi.com/caselaws?id=128944 Under section 5(3)(a) of the Mysore Sales Tax Act, the phrase "the first or the earliest of successive dealers in the State who is liable to tax under this section" is not limited to the first dealer after commencement of the Act. The charging scheme is a single-point levy, and liability depends on the earliest dealer in the sales chain who is actually taxable under section 5, not on the first post-commencement sale. The transition and saving provisions support separate treatment of pre-Act and post-Act turnovers, so a later sale cannot be treated as the first taxable sale merely because it occurs after commencement. en-us Fri, 22 Mar 1963 00:00:00 +0530 Mon, 15 Apr 2013 14:27:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128944 Under section 5(3)(a) of the Mysore Sales Tax Act, the phrase "the first or the earliest of successive dealers in the State who is liable to tax under this section" is not limited to the first dealer after commencement of the Act. The charging scheme is a single-point levy, and liability depends on the earliest dealer in the sales chain who is actually taxable under section 5, not on the first post-commencement sale. The transition and saving provisions support separate treatment of pre-Act and post-Act turnovers, so a later sale cannot be treated as the first taxable sale merely because it occurs after commencement. Case-Laws VAT and Sales Tax Fri, 22 Mar 1963 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128944