Purchase tax exemption on paddy upheld where the notification applied and earlier connected revisions had already settled the issue.

Exemption from purchase tax on paddy was sustained where the State notification had been applied to a rice processor's claim and the Tribunal deleted the tax addition. The High Court noted that reliance on Moga Rice Mills was inapplicable on the facts and that the revision was covered by its earlier order in connected revisions, which had already upheld the Tribunal's view. The assessee's relief was therefore maintained and interference in revision was declined.

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Issues: Whether the revision challenging deletion of purchase tax on paddy deserved interference where the exemption notification had been applied and the Tribunal had sustained the assessee's claim.

Analysis: The revision arose from an assessment year 1999-00 dispute concerning levy of purchase tax on paddy purchased by a rice processor. The Tribunal had deleted the addition on the basis that the notification issued by the State granted exemption from tax on purchase of paddy, and the reliance placed on the Supreme Court decision in Moga Rice Mills was held to be inapplicable on the facts. The present revision was found to be covered by the earlier order of the Court dated 12.12.2012 in connected revisions, which had upheld the Tribunal's view and declined to interfere.

Conclusion: The revision was liable to be dismissed and the assessee's relief was sustained.

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