https://www.taxtmi.com/caselaws?id=150907 The amended definition of "dealer" under the Haryana General Sales Tax Act, 1973 operated retrospectively, so the assessee could be treated as a dealer even though the cotton was bought for export outside Haryana. Purchase tax liability, however, depended on the charging scheme in section 5(1) read with Schedule D of the Punjab General Sales Tax Act, 1948. At the relevant time, the cotton entry authorised levy only on the first purchase by a dealer liable to tax, and the later substitution of "last" for "first" did not apply. On the facts, the assessee was not the first purchaser because the goods were bought from commission agents, so the statutory condition for levy was not met. en-us Mon, 11 Nov 1974 00:00:00 +0530 Fri, 24 May 2013 15:41:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150907 The amended definition of "dealer" under the Haryana General Sales Tax Act, 1973 operated retrospectively, so the assessee could be treated as a dealer even though the cotton was bought for export outside Haryana. Purchase tax liability, however, depended on the charging scheme in section 5(1) read with Schedule D of the Punjab General Sales Tax Act, 1948. At the relevant time, the cotton entry authorised levy only on the first purchase by a dealer liable to tax, and the later substitution of "last" for "first" did not apply. On the facts, the assessee was not the first purchaser because the goods were bought from commission agents, so the statutory condition for levy was not met. Case-Laws VAT and Sales Tax Mon, 11 Nov 1974 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150907