1990 (1) TMI 294

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....e is a dealer in paddy and rice. Paddy is taxable at the point of first purchase in the State (vide item 21 of the Third Schedule), while rice is taxable at the point of first sale in the State (vide item 22 of the Third Schedule). Explanation III to the Schedule says: "For the purposes of items 21 and 22, where a tax has been levied under this Act in respect of the sale or purchase inside the ....