https://www.taxtmi.com/caselaws?id=156955 Khesari dal is treated as khesari for purchase-tax purposes because pulses named in the purchase-tax entry are regarded as a single commodity under section 15(d) of the Central Sales Tax Act, 1956, whether whole or separated and with or without husk. On that reading, the later sales-tax entry for dals and besan applies only to pulses not already covered by the purchase-tax entry. The practical effect is that liability to purchase tax arises where the dealer is the first purchaser inside the State, and the turnover for that liability must be ascertained accordingly. en-us Mon, 14 Sep 1992 00:00:00 +0530 Thu, 26 Sep 2013 16:17:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156955 Khesari dal is treated as khesari for purchase-tax purposes because pulses named in the purchase-tax entry are regarded as a single commodity under section 15(d) of the Central Sales Tax Act, 1956, whether whole or separated and with or without husk. On that reading, the later sales-tax entry for dals and besan applies only to pulses not already covered by the purchase-tax entry. The practical effect is that liability to purchase tax arises where the dealer is the first purchaser inside the State, and the turnover for that liability must be ascertained accordingly. Case-Laws VAT and Sales Tax Mon, 14 Sep 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156955