https://www.taxtmi.com/caselaws?id=240385 A purchaser of used or second-hand arms was not treated as a manufacturer under Section 2(ee) of the U.P. Trade Tax Act because the statutory conditions were not met. The earlier sellers were licencees, but there was no finding that they were dealers carrying on the business of buying or selling goods, and there was no basis to treat the purchaser as the first seller in the State after manufacture. On that footing, tax liability could not be fastened on the sale of the old arms, as the charging event for arms and ammunition depends on manufacture or import and not on this transaction. en-us Thu, 28 Nov 2013 00:00:00 +0530 Sun, 01 Dec 2013 20:32:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=240385 A purchaser of used or second-hand arms was not treated as a manufacturer under Section 2(ee) of the U.P. Trade Tax Act because the statutory conditions were not met. The earlier sellers were licencees, but there was no finding that they were dealers carrying on the business of buying or selling goods, and there was no basis to treat the purchaser as the first seller in the State after manufacture. On that footing, tax liability could not be fastened on the sale of the old arms, as the charging event for arms and ammunition depends on manufacture or import and not on this transaction. Case-Laws VAT and Sales Tax Thu, 28 Nov 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=240385