https://www.taxtmi.com/caselaws?id=147236 Section 3-A of the U.P. Sales Tax Act treated the first or manufacturer-dealer as part of a series of "successive dealers"; selection of the taxable point did not require a dealer preceding the manufacturer. Sales tax on khandsari sugar, as declared goods, remained subject to the restrictions and conditions applied through the Central Sales Tax Act and the Additional Duties of Excise (Goods of Special Importance) Act. Incorporation by reference modified the earlier State notification to the extent of inconsistency, while preserving the levy where the sale was the last sale within the State. The taxing authority's position prevailed on both issues. en-us Tue, 04 Jan 1966 00:00:00 +0530 Wed, 24 Apr 2013 11:07:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=147236 Section 3-A of the U.P. Sales Tax Act treated the first or manufacturer-dealer as part of a series of "successive dealers"; selection of the taxable point did not require a dealer preceding the manufacturer. Sales tax on khandsari sugar, as declared goods, remained subject to the restrictions and conditions applied through the Central Sales Tax Act and the Additional Duties of Excise (Goods of Special Importance) Act. Incorporation by reference modified the earlier State notification to the extent of inconsistency, while preserving the levy where the sale was the last sale within the State. The taxing authority's position prevailed on both issues. Case-Laws VAT and Sales Tax Tue, 04 Jan 1966 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=147236