https://www.taxtmi.com/caselaws?id=148256 Purchase tax under section 3-D(1) of the U.P. Sales Tax Act is attracted to the first purchase of the commodity, and liability does not depend on prior payment of tax in an earlier transaction. The article also states that whether arhar, after processing, becomes a new commercial commodity must be determined by applying the correct legal test on proper evidence, rather than by assuming that processed and unprocessed forms are necessarily different goods. On that basis, the assessment orders described in the text were treated as based on an erroneous understanding of the charging provision and were quashed, with the matter remitted for fresh assessment. 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 is attracted to the first purchase of the commodity, and liability does not depend on prior payment of tax in an earlier transaction. The article also states that whether arhar, after processing, becomes a new commercial commodity must be determined by applying the correct legal test on proper evidence, rather than by assuming that processed and unprocessed forms are necessarily different goods. On that basis, the assessment orders described in the text were treated as based on an erroneous understanding of the charging provision and were quashed, with the matter remitted for fresh assessment. Case-Laws VAT and Sales Tax Thu, 30 Nov 1967 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=148256