https://www.taxtmi.com/caselaws?id=141060 Rule 6 of the General Sales Tax Rules, 1950 treated additional sales tax as payable by the first dealer in the State who was not exempt under section 3(3). A supplier outside the State, whose sale was beyond the State's taxing power, could not be treated as that first dealer for this purpose. Read with Article 286(2) of the Constitution and the relevant validating period, the proper point of levy remained the first intra-State sale by a dealer liable to tax in the State. The petitioner was therefore liable to additional tax, and the inter-State supplier contention failed. en-us Fri, 06 Aug 1965 00:00:00 +0530 Thu, 18 Apr 2013 15:48:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=141060 Rule 6 of the General Sales Tax Rules, 1950 treated additional sales tax as payable by the first dealer in the State who was not exempt under section 3(3). A supplier outside the State, whose sale was beyond the State's taxing power, could not be treated as that first dealer for this purpose. Read with Article 286(2) of the Constitution and the relevant validating period, the proper point of levy remained the first intra-State sale by a dealer liable to tax in the State. The petitioner was therefore liable to additional tax, and the inter-State supplier contention failed. Case-Laws VAT and Sales Tax Fri, 06 Aug 1965 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=141060