M/S. KANPUR VANASPATI STORES, KANPUR vs THE COMMISSIONER OF SALES TAX, U.P. LUCKNOW

The Supreme Court held that an importer qualifies as a 'successive dealer' under Section 3A of the U.P. Sales Tax Act, establishing that the chain of dealers begins with the first dealer. The Court ruled that the notification under Section 3A is valid and clarified that 'tax admitted' in the proviso to Section 9(1) refers to tax acknowledged before the assessing authority, not just in the appeal memorandum. Consequently, the dismissal of the appeal for non-payment of admitted tax was upheld, reinforcing the necessity of compliance with tax obligations for appeal maintainability.