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TMI Blog1976 (9) TMI 160X X X X Extracts X X X X X X X X Extracts X X X X ..... w of the above facts and in the circumstances of the case, the purchase turnover of gur amounting to Rs. 1,000 would be exempt from tax in view of the provisions of section 3-D(3) even if the total turnover of the dealer is above Rs. 12,000?" The assessee carried on business in gur, kerana, foodgrains, kerosene oil and other allied objects. The assessee did not maintain any account books. The as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he appellate court maintained the turnover of foodgrains as determined by the Sales Tax Officer but reduced the turnover of gur by Rs. 2,000. The assessee filed a revision which has been allowed. The revising authority estimated the turnover of foodgrains below Rs. 25,000 and, therefore, struck it down. The taxability of purchases of gur was also struck down as it was below Rs. 12,000 the minimum ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ds are supplied or distributed by way of sale or bought by a dealer........" Section 3-D(1) levies tax on the turnover of first purchases of goods made by a dealer as may be notified from time to time by the State Government. Section 3-D(3) lays down the minimum for purposes of determining the liability to pay the tax. The minimum shall consist of turnover of goods or class of goods notified und ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... x v. Nand Kishore Gauri Shanker[1974] 33 S.T.C. 117; 1973 U.P.T.C. 609. The payment of tax on each item shall, however, be determined in accordance with the notifications issued from time to time by the State Government. For instance the turnover of foodgrains being below Rs. 25,000 shall not be subjected to any tax: see Commissioner of Sales Tax v. Sita Ram Ayodhya Prasad, Foodgrains Dealer, Mora ..... X X X X Extracts X X X X X X X X Extracts X X X X
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