https://www.taxtmi.com/caselaws?id=149907 A retrospective validating amendment to section 3-D deemed split or processed foodgrains, including dal, to be different commodities from unsplit or unprocessed grain. On that statutory basis, the first purchase of split dal remained separately taxable even if the whole grain had already suffered tax, because the two forms were treated as commercially distinct for purchase tax purposes. The amendment operated as if always part of the Act, supporting levy of purchase tax on the assessee's purchases of split dal as first purchases. en-us Mon, 08 Feb 1971 00:00:00 +0530 Mon, 06 May 2013 11:50:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=149907 A retrospective validating amendment to section 3-D deemed split or processed foodgrains, including dal, to be different commodities from unsplit or unprocessed grain. On that statutory basis, the first purchase of split dal remained separately taxable even if the whole grain had already suffered tax, because the two forms were treated as commercially distinct for purchase tax purposes. The amendment operated as if always part of the Act, supporting levy of purchase tax on the assessee's purchases of split dal as first purchases. Case-Laws VAT and Sales Tax Mon, 08 Feb 1971 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=149907