https://www.taxtmi.com/caselaws?id=155717 Footwear held in stock on 1 May 1979, and not previously taxed, was treated as liable under section 3-D(2) of the U.P. Sales Tax Act because the tax incidence had shifted from sale to the consumer to first purchase, and the goods remained untaxed on the relevant date. The court accepted that stock purchased earlier against form 3-A and sold to a person other than a registered dealer fell within the charging scheme. The Tribunal's view on taxability was upheld, and the revision was dismissed. en-us Fri, 06 Jan 1989 00:00:00 +0530 Fri, 06 Sep 2013 18:28:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155717 Footwear held in stock on 1 May 1979, and not previously taxed, was treated as liable under section 3-D(2) of the U.P. Sales Tax Act because the tax incidence had shifted from sale to the consumer to first purchase, and the goods remained untaxed on the relevant date. The court accepted that stock purchased earlier against form 3-A and sold to a person other than a registered dealer fell within the charging scheme. The Tribunal's view on taxability was upheld, and the revision was dismissed. Case-Laws VAT and Sales Tax Fri, 06 Jan 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155717