1972 (2) TMI 76

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....sioner of Sales Tax, Lucknow, the Additional Judge (Revisions) Sales Tax, Agra, has submitted a statement of the case with the following question of law for our opinion: "Whether under the circumstances of the case purchases of dal worth Rs. 3,13,324 made by the assessee treated as first purchases in the hands of the assessee and thus assessment on the above purchases on the assessee is valid?"....

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.... of the Act. Explanation 11 has been added to sub-section (1) of section 3-D by U. P. Act No. 2 of 1970. That explanation reads: "In section 3-D of the principal Act, in sub-section (1), the existing explanation shall be numbered as Explanation I, and after Explanation I as so numbered the following explanation shall be inserted and be deemed always to have been inserted, namely- Explanation....