https://www.taxtmi.com/caselaws?id=148452 Imported textile goods were treated as first sold in Madras when the resident agent of the non-resident supplier released the documents after payment, because the agent satisfied the statutory definition of dealer and the property in the goods passed in the State. The court rejected importing the special movement rule in section 3(b) of the Central Sales Tax Act, 1956, into the Madras General Sales Tax Act, 1939, and held that "import" in the State Act bore its ordinary meaning. On that basis, the assessee's later resale was a second sale and not liable to additional tax; the assessment and tribunal orders were set aside. en-us Thu, 21 Mar 1968 00:00:00 +0530 Sat, 27 Apr 2013 11:04:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=148452 Imported textile goods were treated as first sold in Madras when the resident agent of the non-resident supplier released the documents after payment, because the agent satisfied the statutory definition of dealer and the property in the goods passed in the State. The court rejected importing the special movement rule in section 3(b) of the Central Sales Tax Act, 1956, into the Madras General Sales Tax Act, 1939, and held that "import" in the State Act bore its ordinary meaning. On that basis, the assessee's later resale was a second sale and not liable to additional tax; the assessment and tribunal orders were set aside. Case-Laws VAT and Sales Tax Thu, 21 Mar 1968 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=148452