Aggregation of notified goods turnover governs tax liability under U.P. Sales Tax law, including gur purchases.

For liability under section 3-D(3) of the U.P. Sales Tax Act, the minimum taxable turnover for notified goods is determined by aggregating all purchases of notified goods made by the dealer, not by examining each item separately. Gur is a notified commodity for the levy, so its turnover cannot be excluded merely because the individual turnover is below the threshold if the dealer's total turnover of notified goods exceeds the prescribed minimum. The gur purchase turnover was therefore held taxable, and the assessee's objection to taxability failed.

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Issues: Whether, for the purpose of section 3-D(3) of the U.P. Sales Tax Act, the purchase turnover of gur was exempt from tax when the dealer's total turnover of notified goods exceeded the prescribed minimum limit.

Analysis: Section 3-D(1) levied tax on the turnover of first purchases of notified goods, and section 3-D(3) prescribed the minimum turnover for liability. Read with the definition of turnover, the relevant figure for deciding the threshold was the aggregate of all purchases of notified goods made by the dealer, not the turnover of each item separately. Gur, being a notified commodity for the purpose of the levy, could not be excluded merely because its individual turnover was below the limit, once the total turnover of notified goods crossed the taxable threshold.

Conclusion: The purchase turnover of gur amounting to Rs. 1,000 was not exempt from tax.

Final Conclusion: The reference was answered against the assessee and the taxability of the gur turnover was upheld.

Ratio Decidendi: For liability under section 3-D(3) of the U.P. Sales Tax Act, the minimum taxable limit is to be determined by aggregating the turnover of all notified goods purchased by the dealer, and not by considering each notified item in isolation.

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