https://www.taxtmi.com/caselaws?id=158737 Commission agents' purchases for ex-U.P. principals were treated as inter-State trade where the goods moved from Uttar Pradesh to another State pursuant to the purchase. On that footing, the turnover fell within section 3 of the Central Sales Tax Act, 1956 and could not be taxed as local purchase tax under section 3-D of the U.P. Sales Tax Act, 1948. The statutory presumption under section 12-A was inapplicable because the dealers were not claiming exemption under section 3-D. Mere deposit of tax did not change the true legal character of the transactions. en-us Thu, 06 Feb 1997 00:00:00 +0530 Wed, 06 Nov 2013 14:29:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158737 Commission agents' purchases for ex-U.P. principals were treated as inter-State trade where the goods moved from Uttar Pradesh to another State pursuant to the purchase. On that footing, the turnover fell within section 3 of the Central Sales Tax Act, 1956 and could not be taxed as local purchase tax under section 3-D of the U.P. Sales Tax Act, 1948. The statutory presumption under section 12-A was inapplicable because the dealers were not claiming exemption under section 3-D. Mere deposit of tax did not change the true legal character of the transactions. Case-Laws VAT and Sales Tax Thu, 06 Feb 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158737