https://www.taxtmi.com/caselaws?id=148256 Purchase tax under section 3-D(1) of the U.P. Sales Tax Act attaches to the first taxable purchase of a commodity, not to whether tax was paid in an earlier transaction. Assessment orders applying prior tax payment as the liability test misconstrue the charging provision and cannot stand. Whether processing arhar into arhar dal creates a distinct commercial commodity requires application of the correct commercial-commodity test on adequate evidence; the available factual material was insufficient for a final determination. The assessment orders were quashed and the matters remitted for fresh assessment after appropriate evidence. en-us Thu, 30 Nov 1967 00:00:00 +0530 Wed, 24 Apr 2013 16:33:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=148256 Purchase tax under section 3-D(1) of the U.P. Sales Tax Act attaches to the first taxable purchase of a commodity, not to whether tax was paid in an earlier transaction. Assessment orders applying prior tax payment as the liability test misconstrue the charging provision and cannot stand. Whether processing arhar into arhar dal creates a distinct commercial commodity requires application of the correct commercial-commodity test on adequate evidence; the available factual material was insufficient for a final determination. The assessment orders were quashed and the matters remitted for fresh assessment after appropriate evidence. Case-Laws VAT and Sales Tax Thu, 30 Nov 1967 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=148256