https://www.taxtmi.com/caselaws?id=105731 Explanation II to section 3-D of the U.P. Sales Tax Act treated the first purchase of foodgrains bought from the State Government or its agent, where the purchase was made pursuant to an order under section 3 of the Essential Commodities Act, 1955, as the taxable first purchase. The record showed that rejected wheat had been procured under the Support Price Scheme and that purchase orders were issued under section 3 during the relevant years, a factual distinction material to liability. The High Court had applied an earlier decision without addressing that distinction. The High Court's decision was set aside and the matter remanded for reconsideration of the relevant factual issue. en-us Wed, 16 Mar 2005 00:00:00 +0530 Tue, 27 Aug 2013 12:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=105731 Explanation II to section 3-D of the U.P. Sales Tax Act treated the first purchase of foodgrains bought from the State Government or its agent, where the purchase was made pursuant to an order under section 3 of the Essential Commodities Act, 1955, as the taxable first purchase. The record showed that rejected wheat had been procured under the Support Price Scheme and that purchase orders were issued under section 3 during the relevant years, a factual distinction material to liability. The High Court had applied an earlier decision without addressing that distinction. The High Court's decision was set aside and the matter remanded for reconsideration of the relevant factual issue. Case-Laws VAT and Sales Tax Wed, 16 Mar 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=105731