https://www.taxtmi.com/caselaws?id=162327 A dealer who merely receives dry ginger from cultivators through mandi samiti and forwards it outside the State is not treated as making the first sale in the State. The term "manufacturer" under section 2(ee) was read to apply to the dealer making the first sale of goods after manufacture, and an intermediary cannot sell goods to itself. On that basis, the assessee's delivery forms and mode of dealing showed an intermediary or selling-agent role, so the turnover from sonth sent outside Uttar Pradesh was held not taxable as the assessee's own first sale. en-us Mon, 25 Jul 2005 00:00:00 +0530 Mon, 24 Feb 2014 18:23:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162327 A dealer who merely receives dry ginger from cultivators through mandi samiti and forwards it outside the State is not treated as making the first sale in the State. The term "manufacturer" under section 2(ee) was read to apply to the dealer making the first sale of goods after manufacture, and an intermediary cannot sell goods to itself. On that basis, the assessee's delivery forms and mode of dealing showed an intermediary or selling-agent role, so the turnover from sonth sent outside Uttar Pradesh was held not taxable as the assessee's own first sale. Case-Laws VAT and Sales Tax Mon, 25 Jul 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162327