Khesari dal treated as khesari for purchase tax, with liability confined to first purchase inside the State.

Khesari dal is treated as khesari for purchase-tax purposes because pulses named in the purchase-tax entry are regarded as a single commodity under section 15(d) of the Central Sales Tax Act, 1956, whether whole or separated and with or without husk. On that reading, the later sales-tax entry for dals and besan applies only to pulses not already covered by the purchase-tax entry. The practical effect is that liability to purchase tax arises where the dealer is the first purchaser inside the State, and the turnover for that liability must be ascertained accordingly.

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Issues: Whether khesari dal is to be treated as khesari under the relevant purchase-tax entry and whether it is liable to purchase tax where the dealer is the first purchaser inside the State.

Analysis: The entries in the purchase-tax schedule and the sales-tax schedule had to be read with section 15(d) of the Central Sales Tax Act, 1956, which treats each of the pulses mentioned in section 14 as a single commodity whether whole or separated and whether with or without husk. Since khesari is one of the goods specified in the purchase-tax entry, khesari dal also falls within that entry. The sales-tax entry for dals and besan from pulses applies only to pulses not covered by the purchase-tax entry. On that reading, the dealer's liability arises only to the extent it was the first purchaser inside the State, and the Tribunal was right in remanding the matter for ascertainment of that turnover.

Conclusion: Khesari dal is khesari for the purposes of the relevant notification under section 3-B of the Orissa Sales Tax Act, 1947, and it is liable to purchase tax where the dealer is the first purchaser inside the State. The reference was answered against the Revenue and in favour of the assessee.

Ratio Decidendi: Goods specified as pulses in the purchase-tax entry must be treated as a single commodity for levy purposes under section 15(d) of the Central Sales Tax Act, 1956, and a later sales-tax entry does not apply to such goods.

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