1971 (2) TMI 83 - HC - VAT and Sales Tax

Summary

The High Court of Allahabad answered two questions in favor of the Commissioner, Sales Tax, against the assessee regarding the treatment of purchases of dal as first purchases and the classification of dal as a different commodity from whole grain. The court held that split dal and whole dal are considered different commodities for tax purposes, allowing for the imposition of purchase tax on split dal even if tax had already been imposed on whole dal. The judgment was made in reference under section 11(3) of the U.P. Sales Tax Act.