https://www.taxtmi.com/caselaws?id=150648 Foodgrains notified under section 3-D(1) as liable to purchase tax from 1 October 1964 ceased to be taxable sales under the U.P. Sales Tax Act's charging provision. Because section 3-D(4) barred levy of sales tax under any other section on those goods, post-notification sales could not be treated as sales liable to tax for computing gross turnover under section 3. The turnover threshold had to be tested only on sales remaining within the charging net, so sales made after 1 October 1964 were excluded from the turnover calculation. en-us Wed, 18 Jul 1973 00:00:00 +0530 Mon, 20 May 2013 17:30:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150648 Foodgrains notified under section 3-D(1) as liable to purchase tax from 1 October 1964 ceased to be taxable sales under the U.P. Sales Tax Act's charging provision. Because section 3-D(4) barred levy of sales tax under any other section on those goods, post-notification sales could not be treated as sales liable to tax for computing gross turnover under section 3. The turnover threshold had to be tested only on sales remaining within the charging net, so sales made after 1 October 1964 were excluded from the turnover calculation. Case-Laws VAT and Sales Tax Wed, 18 Jul 1973 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150648