1969 (4) TMI 96

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..... al Chand Hans Raj, Kanpur (hereinafter referred to as the dealer). The two references relate to the assessment years 1958-59 and 1959-60. The question referred is common in both the references. It reads: "Whether besan (atta of gram dal) is taxable under section 3-A and that too at the stage of manufacture or import and not otherwise?" Notification No. ST-6069-1097-56 dated 30th September, 1956, .....

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..... ying on this notification the dealer contended before the sales tax authority that inasmuch as besan, the turnover of which is sought to be taxed, was locally purchased, it was not taxable. The assessing authority rejected the submission and made the assessment. The Assistant Commissioner (J.), however, allowed the appeals of the dealer relating to the years mentioned above. The Commissioner, Sale .....

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