1973 (8) TMI 139

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....-67, he imported foodgrains from outside U.P. of the value of Rs. 2,53,056.32. He was assessed to and paid purchase tax on these imports. Under section 3-D(1) of the U.P. Sales Tax Act, purchase tax is leviable on the first purchase. The assessee was not the first purchaser in U.P. of the foodgrains in question yet he paid the tax under a mistake. The Sales Tax Officer, Moradabad, who imposed the ....

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....not justified in refusing to rectify the assessment order. He accordingly set aside the assessment order. The Commissioner of Sales Tax is aggrieved and at his instance the Judge (Revisions), Sales Tax, Bareilly, has submitted the following question for our opinion: "Whether, on the facts and in the circumstances of the case, there was any apparent mistake on the face of the record and was rectif....