https://www.taxtmi.com/caselaws?id=152509 For purchase tax under section 3-D, "first purchase" was read as the first purchase within Uttar Pradesh, because the charging provision could not operate extra-territorially. Purchases of notified goods by agents of ex-U.P. principals under a commission agency arrangement, where the goods were despatched outside the State in fulfilment of that transaction, were treated as inter-State purchases under section 3(a) of the Central Sales Tax Act and not exempt on that ground. Section 3-D(2) also applied to sales of foodgrains by the assessee to unregistered dealers on behalf of ex-U.P. principals, because the statutory conditions were satisfied once the first taxable purchase occurred within Uttar Pradesh. en-us Fri, 06 Oct 1978 00:00:00 +0530 Fri, 05 Jul 2013 17:11:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152509 For purchase tax under section 3-D, "first purchase" was read as the first purchase within Uttar Pradesh, because the charging provision could not operate extra-territorially. Purchases of notified goods by agents of ex-U.P. principals under a commission agency arrangement, where the goods were despatched outside the State in fulfilment of that transaction, were treated as inter-State purchases under section 3(a) of the Central Sales Tax Act and not exempt on that ground. Section 3-D(2) also applied to sales of foodgrains by the assessee to unregistered dealers on behalf of ex-U.P. principals, because the statutory conditions were satisfied once the first taxable purchase occurred within Uttar Pradesh. Case-Laws VAT and Sales Tax Fri, 06 Oct 1978 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152509