2017 (7) TMI 1065

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....ER Hon'ble Sudhir Agarwal,J. 1. Heard Sri M.G. Gurha, learned counsel for revisionist and learned Standing Counsel for respondent. 2. Learned counsel for revisionist presses only question no. 5 and addressed this Court which reads as under:- "Whether in any view of the matter, there is no liability of purchase tax upon the applicant in respect of purchase of wheat worth Rs. 54,87,61,701.5....

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....under:- "3-D. Levy of purchase or sales tax on certain goods. (1)............... (7)(a) Every purchase within Uttar Pradesh by dealer either directly, or through another, whether on his own account or on account of any one else, shall for the purposes of sub-section (1), be deemed to be the first purchase, unless the dealer proves otherwise, to the satisfaction of the assessing authority aft....