https://www.taxtmi.com/caselaws?id=151423 Sales tax liability under rule 2(d-1)(c) could arise only if the dealer was shown, on evidence, to have made the first sale after goods were imported into Uttar Pradesh. The factual record showed orders routed through brokers to the head office and sugar factory, but there was no finding that the dealer took delivery of the goods or retired the railway receipts. The revisional view that the dealer was the first seller rested only on the fact that some purchasers were untraceable, which was insufficient to establish importer status. Sales tax could not therefore be fastened merely because the purported buyers were not traceable. en-us Mon, 23 Aug 1976 00:00:00 +0530 Wed, 05 Jun 2013 17:01:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=151423 Sales tax liability under rule 2(d-1)(c) could arise only if the dealer was shown, on evidence, to have made the first sale after goods were imported into Uttar Pradesh. The factual record showed orders routed through brokers to the head office and sugar factory, but there was no finding that the dealer took delivery of the goods or retired the railway receipts. The revisional view that the dealer was the first seller rested only on the fact that some purchasers were untraceable, which was insufficient to establish importer status. Sales tax could not therefore be fastened merely because the purported buyers were not traceable. Case-Laws VAT and Sales Tax Mon, 23 Aug 1976 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=151423