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1966 (9) TMI 108 - SC - VAT and Sales TaxWhether for purposes of section 5(2) of the Act read with rule 4-A(iv)(b) of the Madras General Sales Tax (Turnover and Assessment) Rules, 1939 the respondents were the dealers who bought the cotton in the State and were the last dealers not exempt from taxation under section 3(3) of the Act on the amount for which the cotton was bought by them? Held that:- Appeal dismissed. The liability to be taxed attaches if the purchase itself by the dealer is within the State. In the case of the sales in question, therefore, the buyers who purchased the cotton bales from the respondents were the last dealers who bought those cotton bales in the State and the single point tax under section 5(2) of the Act had to be levied from them and not from the respondents.
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