https://www.taxtmi.com/caselaws?id=152581 Goods returned from another State and resold in Uttar Pradesh were treated as imported goods for the purpose of the levy, because the assessee had brought them within the taxable stream after the earlier transaction had become final. Vegetable oil was taxable at a single point on manufacture or import, and there was no evidence that tax had already been paid at that point. The resale turnover therefore remained assessable in the assessee's hands, and he was correctly treated as an importer liable to tax. en-us Thu, 18 May 1978 00:00:00 +0530 Sat, 06 Jul 2013 17:21:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152581 Goods returned from another State and resold in Uttar Pradesh were treated as imported goods for the purpose of the levy, because the assessee had brought them within the taxable stream after the earlier transaction had become final. Vegetable oil was taxable at a single point on manufacture or import, and there was no evidence that tax had already been paid at that point. The resale turnover therefore remained assessable in the assessee's hands, and he was correctly treated as an importer liable to tax. Case-Laws VAT and Sales Tax Thu, 18 May 1978 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152581