https://www.taxtmi.com/caselaws?id=155787 Where sales tax is levied at the first point in a series of sales under section 5 read with rule 15, a contract by which the Panchayat Samiti and the Forest Department transferred to the assessee the right to collect bones and chaal for consideration was treated as the first taxable sale. The later sales by the assessee to consumers were not the relevant taxable point. The availability of the goods in the area was held immaterial, and the charging provision had to be construed strictly. The taxable point was therefore the transaction between the departments and the assessee. en-us Thu, 17 Nov 1988 00:00:00 +0530 Sat, 07 Sep 2013 17:06:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155787 Where sales tax is levied at the first point in a series of sales under section 5 read with rule 15, a contract by which the Panchayat Samiti and the Forest Department transferred to the assessee the right to collect bones and chaal for consideration was treated as the first taxable sale. The later sales by the assessee to consumers were not the relevant taxable point. The availability of the goods in the area was held immaterial, and the charging provision had to be construed strictly. The taxable point was therefore the transaction between the departments and the assessee. Case-Laws VAT and Sales Tax Thu, 17 Nov 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155787