1984 (7) TMI 340

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....r the U.P. Sugarcane (Purchase Tax) Act, 1961. I have heard Sri Sajjad Husain, learned counsel for the petitioner and Sri Agarwal, learned Standing Counsel. The sole contention of Sri Husain is that the revisional authority has exercised jurisdiction absolutely contrary to law. He submits that tax under the U.P. Sugarcane (Purchase Tax) Act can be levied only on the purchase of sugarcane. In the ....