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1968 (8) TMI 158 - SC - VAT and Sales TaxLiability of the appellant to payment of additional sales tax under section 3(2) of the General Sales Tax Act as amended in 1951 in respect of sales of tobacco made by the appellant in the erstwhile State or Travancore-Cochin out of purchases from dealers outside that State for the assessment years 1953-54 and 1954-55 Held that:- Appeal dismissed. The appellant has failed to show that the non-resident dealers or sellers from whom he had purchased tobacco could fall within the meaning of the following critical words of rule 6: "by the person who in the State is the first dealer in such goods". No contention has been raised before us by the counsel for the appellant that rule 6 was not applicable. It has therefore only to be seen as to who would be a person who in the State would be the first dealer in such goods. It appears to us that the person to be the first dealer has to be in the State and not outside the State.
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