https://www.taxtmi.com/caselaws?id=154721 The definition of "importer" under section 2(e) of the U.P. Sales Tax Act turns on who makes the first sale of goods after import into the State. On the facts noted, the original contract and shipment were arranged in the name of the Ghaziabad party, which prepared the builty, made the sale, and recovered sales tax from the dealer-opposite party. A later endorsement of the builty in favour of the dealer did not change the legal position. Reference to clause (b) of section 3 of the Central Sales Tax Act did not alter that result. The dealer-opposite party was therefore not the importer. en-us Tue, 21 Oct 1986 00:00:00 +0530 Mon, 26 Aug 2013 17:10:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154721 The definition of "importer" under section 2(e) of the U.P. Sales Tax Act turns on who makes the first sale of goods after import into the State. On the facts noted, the original contract and shipment were arranged in the name of the Ghaziabad party, which prepared the builty, made the sale, and recovered sales tax from the dealer-opposite party. A later endorsement of the builty in favour of the dealer did not change the legal position. Reference to clause (b) of section 3 of the Central Sales Tax Act did not alter that result. The dealer-opposite party was therefore not the importer. Case-Laws VAT and Sales Tax Tue, 21 Oct 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154721