https://www.taxtmi.com/caselaws?id=147236 The phrase "successive dealers" in section 3-A of the U.P. Sales Tax Act was read in its ordinary sense to cover a series of dealers one after another, including the first dealer or manufacturer-dealer. The article further explains that, for declared goods like sugar, Article 286(3) subjects State sales tax to Parliamentary restrictions under sections 14 and 15 of the Central Sales Tax Act, as applied through section 7 of the Additional Duties of Excise (Goods of Special Importance) Act, 1957. The earlier U.P. notification was treated as valid but modified to the extent of inconsistency, so the levy could still operate for the last sale within the State. 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 The phrase "successive dealers" in section 3-A of the U.P. Sales Tax Act was read in its ordinary sense to cover a series of dealers one after another, including the first dealer or manufacturer-dealer. The article further explains that, for declared goods like sugar, Article 286(3) subjects State sales tax to Parliamentary restrictions under sections 14 and 15 of the Central Sales Tax Act, as applied through section 7 of the Additional Duties of Excise (Goods of Special Importance) Act, 1957. The earlier U.P. notification was treated as valid but modified to the extent of inconsistency, so the levy could still operate for the last sale within the State. Case-Laws VAT and Sales Tax Tue, 04 Jan 1966 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=147236