Section 3A provides: "Notwithstanding anything contained in section 3 the State Government may . declare that the turnover in respect of any goods . shall not be liable to tax except at such single point in the series of sales by successive dealers as the State Government may specify." On May 10, 1965, the Governor of Uttar Pradesh issued a notification No. S.T. 3504/X that "In exercise of the powers conferred by section 3A of the U.P. Sales Tax Act, 1948, as amended from time to time, and in supersession of all the previous notifica 712 tions on the subject, the Governor of Uttar Pradesh is hereby pleased to declare that with effect from May 8, 1956, the turnover m respect of medicines and pharmaceutical preparations shall not be liable to tax except (a) in the case of medicines and pharmaceutical preparations imported from outside Uttar Pradesh, at the point of sale by the importer.