https://www.taxtmi.com/caselaws?id=150229 A retrospective amendment to section 3-D treated split or processed foodgrains, including dal, as distinct from unsplit or unprocessed foodgrains, with the result that the first purchase of processed dal became separately taxable. The legal effect was that earlier taxation of the unsplit form did not prevent purchase tax on the first purchase of the processed form. Where the assessee was the first purchaser of processed dal, the turnover was exigible to purchase tax. The issue was answered in the affirmative, confirming tax liability on purchases of processed dal. en-us Fri, 11 Feb 1972 00:00:00 +0530 Fri, 10 May 2013 15:01:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150229 A retrospective amendment to section 3-D treated split or processed foodgrains, including dal, as distinct from unsplit or unprocessed foodgrains, with the result that the first purchase of processed dal became separately taxable. The legal effect was that earlier taxation of the unsplit form did not prevent purchase tax on the first purchase of the processed form. Where the assessee was the first purchaser of processed dal, the turnover was exigible to purchase tax. The issue was answered in the affirmative, confirming tax liability on purchases of processed dal. Case-Laws VAT and Sales Tax Fri, 11 Feb 1972 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150229