1969 (4) TMI 96

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.... been made at the instance of the Commissioner, Sales Tax, U.P. The assessees in the references are M/s. Nihal Chand Hans Raj, Kanpur (hereinafter referred to as the dealer). The two references relate to the assessment years 1958-59 and 1959-60. The question referred is common in both the references. It reads: "Whether besan (atta of gram dal) is taxable under section 3-A and that too at the st....

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....ased to declare that such turnover shall, with effect from the said date, be taxed at three pies per rupee." Relying on this notification the dealer contended before the sales tax authority that inasmuch as besan, the turnover of which is sought to be taxed, was locally purchased, it was not taxable. The assessing authority rejected the submission and made the assessment. The Assistant Commissione....