https://www.taxtmi.com/caselaws?id=149760 A dealer is treated as an importer under rule 2(d-1)(b) where its prior sale directly occasions the movement of goods from outside Uttar Pradesh into the State. Applying the settled test under section 3 of the Central Sales Tax Act, the decisive question is whether inter-State movement was a covenant or incident of the sale contract; passage of property is immaterial. On the facts found, orders placed for delivery in Uttar Pradesh necessarily caused the import of kerosene from outside the State. The assessee was therefore the importer and was liable to sales tax on the turnover of kerosene oil. en-us Mon, 08 Dec 1969 00:00:00 +0530 Fri, 03 May 2013 12:10:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=149760 A dealer is treated as an importer under rule 2(d-1)(b) where its prior sale directly occasions the movement of goods from outside Uttar Pradesh into the State. Applying the settled test under section 3 of the Central Sales Tax Act, the decisive question is whether inter-State movement was a covenant or incident of the sale contract; passage of property is immaterial. On the facts found, orders placed for delivery in Uttar Pradesh necessarily caused the import of kerosene from outside the State. The assessee was therefore the importer and was liable to sales tax on the turnover of kerosene oil. Case-Laws VAT and Sales Tax Mon, 08 Dec 1969 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=149760