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1971 (10) TMI 90 - SUPREME COURTWhether section 3-D(1) of the U.P. Sales Tax Act, 1948 is ultra vires? Whether Notification No. ST-7122/X-900(16)64 dated October 1, 1964, issued under section 3-D(1) of the Act imposing purchase tax on oil-seeds is invalid as it contravenes section 3-AA of the Act? Held that:- Appeal dismissed. The High Court of Allahabad has consistently taken the view that it is open to the State Government to levy purchase tax in exercise of its powers under section 3-D even in respect of goods covered by section 3-AA. We are in agreement with that view.
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