https://www.taxtmi.com/caselaws?id=105719 Retrospective validation under the Uttar Pradesh Sales Tax (Amendment and Validation) Act, 1980 restored purchase tax liability on split or processed foodgrains, including broken dal, under section 3-D of the Uttar Pradesh Sales Tax Act, 1948. By renumbering the earlier explanation and reintroducing Explanation II for the relevant assessment period, the Legislature deemed processed and unprocessed foodgrains to be distinct commodities and removed the basis of the contrary judicial view. The effect was to affirm taxability at the first purchase point and negate the earlier position that such processed goods had ceased to be taxable. en-us Wed, 22 Mar 2006 00:00:00 +0530 Tue, 27 Aug 2013 12:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=105719 Retrospective validation under the Uttar Pradesh Sales Tax (Amendment and Validation) Act, 1980 restored purchase tax liability on split or processed foodgrains, including broken dal, under section 3-D of the Uttar Pradesh Sales Tax Act, 1948. By renumbering the earlier explanation and reintroducing Explanation II for the relevant assessment period, the Legislature deemed processed and unprocessed foodgrains to be distinct commodities and removed the basis of the contrary judicial view. The effect was to affirm taxability at the first purchase point and negate the earlier position that such processed goods had ceased to be taxable. Case-Laws VAT and Sales Tax Wed, 22 Mar 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=105719