https://www.taxtmi.com/caselaws?id=157847 Section 3-D of the U.P. Sales Tax Act applies the first-purchase levy only where the dealer is in fact a purchaser, and the deeming fiction in sub-section (7)(a) cannot be used against a commission agent who merely receives goods from principals for sale. The analysis notes that no prescribed proof requirement through rule 12-B and form III-C(2) existed until 4 March 1974, so goods received before that date could not be subjected to that later-form requirement. On that footing, the insistence on proving the principals' tax payment was unwarranted, and the remand on that basis was held to be unsustainable. en-us Mon, 14 Nov 1994 00:00:00 +0530 Fri, 11 Oct 2013 14:54:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157847 Section 3-D of the U.P. Sales Tax Act applies the first-purchase levy only where the dealer is in fact a purchaser, and the deeming fiction in sub-section (7)(a) cannot be used against a commission agent who merely receives goods from principals for sale. The analysis notes that no prescribed proof requirement through rule 12-B and form III-C(2) existed until 4 March 1974, so goods received before that date could not be subjected to that later-form requirement. On that footing, the insistence on proving the principals' tax payment was unwarranted, and the remand on that basis was held to be unsustainable. Case-Laws VAT and Sales Tax Mon, 14 Nov 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157847