2005 (3) TMI 458

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....ocates for the respondents.   Javed M. Rao and Pramod Dayal, Advocates for the appellants.   --------------------------------------------------   ORDER   The question in issue in this appeal is as to who is liable to pay purchase tax under the U.P. Sales Tax Act, 1948: Explanation II to section 3-D of the Act provides as: "Explanation II.-For the purposes of t....

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....purchasers from the Regional Food Controller would not be treated as a first purchaser and the Regional Food Controller would be liable to issue form IIIC(2) to the roller flour mills certifying in respect of the wheat sold by it to the roller flour mills. In this case the Regional Food Controller, Varanasi, had sold rejected wheat to the respondents-flour mills. The appellant sought to levy pu....

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....mpliance with the order of the High Court the requisite forms were furnished by the appellant to the respondents and the respondents have produced the same before the assessing authorities. It is submitted by the learned counsel appearing on behalf of the respondents that this appeal has become infructuous. We do not agree. The appellant was bound to comply with the High Court's order in the absen....

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....the Support Price Scheme. During the years 1981-82 and 1982-83, all orders for purchase under the scheme had been issued under section 3 of the Essential Commodities Act, 1955. We have satisfied ourselves that this fact was on record before the High Court. The High Court has failed to address its mind to this distinguishing element. A reading of the decision in Rajindra Flour & Allied Industries (....