https://www.taxtmi.com/caselaws?id=150303 Turnover under section 3 and first-purchase turnover under section 3-D of the U.P. Sales Tax Act could not be aggregated to determine tax liability. Sales tax under section 3 applied to the turnover of sales or purchases, whichever was greater, while purchase tax under section 3-D applied only to first purchases; sales turnover was irrelevant for that purpose. Because each turnover remained below the minimum taxable limit on its own, no liability arose by combining the figures. The issue was answered in the negative, in favour of the assessee and against the department. en-us Wed, 14 Mar 1973 00:00:00 +0530 Mon, 13 May 2013 10:28:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150303 Turnover under section 3 and first-purchase turnover under section 3-D of the U.P. Sales Tax Act could not be aggregated to determine tax liability. Sales tax under section 3 applied to the turnover of sales or purchases, whichever was greater, while purchase tax under section 3-D applied only to first purchases; sales turnover was irrelevant for that purpose. Because each turnover remained below the minimum taxable limit on its own, no liability arose by combining the figures. The issue was answered in the negative, in favour of the assessee and against the department. Case-Laws VAT and Sales Tax Wed, 14 Mar 1973 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150303