https://www.taxtmi.com/caselaws?id=159548 Declared goods such as hides and skins remain subject to the U.P. Sales Tax framework, but section 3-AA limits taxation to the consumer stage and section 3-AAA applies only where a registered-dealer purchase and resale in the same form and condition are shown. The substituted section 3-AAAA fastens purchase tax in specified cases, with statutory exceptions depending on proof of the purchase source, the applicable form declarations, and whether tax has already been suffered. On the facts discussed, the dealer failed to establish these conditions, and the Tribunal's finding on the purchase source was supported by the record. Tax liability under section 3-AAAA was therefore sustained. en-us Fri, 23 Sep 1994 00:00:00 +0530 Wed, 27 Nov 2013 12:31:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159548 Declared goods such as hides and skins remain subject to the U.P. Sales Tax framework, but section 3-AA limits taxation to the consumer stage and section 3-AAA applies only where a registered-dealer purchase and resale in the same form and condition are shown. The substituted section 3-AAAA fastens purchase tax in specified cases, with statutory exceptions depending on proof of the purchase source, the applicable form declarations, and whether tax has already been suffered. On the facts discussed, the dealer failed to establish these conditions, and the Tribunal's finding on the purchase source was supported by the record. Tax liability under section 3-AAAA was therefore sustained. Case-Laws VAT and Sales Tax Fri, 23 Sep 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159548