https://www.taxtmi.com/caselaws?id=278086 A single-point sales tax regime under Section 3-AAA of the Uttar Pradesh Sales Tax Act treated goods sold to consumers as taxable at the consumer stage, and where no prescribed declaration form 3-A was furnished, the statutory deeming fiction applied. On that basis, bread and biscuits purchased from a registered dealer and resold were not includible in the dealer's taxable turnover. For desi ghee and gur, filed declaration forms and purchase particulars showing purchases from registered dealers supported exclusion from turnover, with no discrepancy found. The disputed sales were therefore excluded from taxable turnover and the revision failed. en-us Tue, 03 Aug 1982 00:00:00 +0530 Tue, 08 Jan 2019 10:18:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=278086 A single-point sales tax regime under Section 3-AAA of the Uttar Pradesh Sales Tax Act treated goods sold to consumers as taxable at the consumer stage, and where no prescribed declaration form 3-A was furnished, the statutory deeming fiction applied. On that basis, bread and biscuits purchased from a registered dealer and resold were not includible in the dealer's taxable turnover. For desi ghee and gur, filed declaration forms and purchase particulars showing purchases from registered dealers supported exclusion from turnover, with no discrepancy found. The disputed sales were therefore excluded from taxable turnover and the revision failed. Case-Laws VAT and Sales Tax Tue, 03 Aug 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=278086