The S.T.O. relying upon the observations made by the High Court in petitioner 's own assessment case for the year 1965 66 accepted his case that his turnover amounting to Rs. 5.59 lakhs could not be taxed in U.P. Subsequently in a number of cases this Court ruled that in a case where a dealer effecting a second sale in the course of inter state trade is a registered dealer, sales tax on the turnover of such goods is to be realised in the State where the dealer effecting the sale, is registered." , para 2: "In the instant case we find that while making the assessment order of 27 3 71 and holding that petitioner 's turnover amounting to Rs. 5.59 lakhs was not liable to tax in U.P., the S.T.O. relied upon a decision of this Court which, as subsequently clarified in the case of Shinghal Bros. & Co. vs State did . . . . not lay down that even in the case of a registered dealer effecting a subsequent sale in the course of inter state trade or commerce would not be liable to be taxed in the State where he is registered.