https://www.taxtmi.com/caselaws?id=100775 A notification under section 3-D(1) of the U.P. Sales Tax Act, 1948 levying purchase tax on oil-seeds was upheld because section 3-AA did not exclude its operation. Section 3-AA applied to a single-point sales tax on specified goods and its non obstante clause was confined to sections 3 and 3-A, while section 3-D was a later provision authorising purchase tax on first purchases of notified goods. Section 3-D(4) further stated that, once notification issued, no tax could be levied under any other section for the notified goods. The statutory scheme therefore gave section 3-D(4) overriding effect, and the challenge to the levy failed. en-us Thu, 21 Oct 1971 00:00:00 +0530 Tue, 17 Sep 2013 16:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=100775 A notification under section 3-D(1) of the U.P. Sales Tax Act, 1948 levying purchase tax on oil-seeds was upheld because section 3-AA did not exclude its operation. Section 3-AA applied to a single-point sales tax on specified goods and its non obstante clause was confined to sections 3 and 3-A, while section 3-D was a later provision authorising purchase tax on first purchases of notified goods. Section 3-D(4) further stated that, once notification issued, no tax could be levied under any other section for the notified goods. The statutory scheme therefore gave section 3-D(4) overriding effect, and the challenge to the levy failed. Case-Laws VAT and Sales Tax Thu, 21 Oct 1971 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=100775