https://www.taxtmi.com/caselaws?id=195352 Under section 3-D(7) of the U.P. Sales Tax Act, a purchase in Uttar Pradesh was treated as the first purchase unless the dealer rebutted that deeming fiction by producing the prescribed declaration or certificate from the selling dealer. The assessee did not file Form III-C-1, so the statutory condition for displacing the presumption was not met. The Allahabad HC therefore upheld levy of purchase tax on the assessee, notwithstanding the contention that the Food Corporation of India had already paid purchase tax on the transaction. en-us Thu, 13 Jul 2017 00:00:00 +0530 Fri, 27 Oct 2017 09:02:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=195352 Under section 3-D(7) of the U.P. Sales Tax Act, a purchase in Uttar Pradesh was treated as the first purchase unless the dealer rebutted that deeming fiction by producing the prescribed declaration or certificate from the selling dealer. The assessee did not file Form III-C-1, so the statutory condition for displacing the presumption was not met. The Allahabad HC therefore upheld levy of purchase tax on the assessee, notwithstanding the contention that the Food Corporation of India had already paid purchase tax on the transaction. Case-Laws VAT and Sales Tax Thu, 13 Jul 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=195352