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1997 (11) TMI 453 - SC - VAT and Sales TaxClaim for exemption of purchase tax on wheat purchased from the open market rejected by the commercial tax authority on the ground that the exemption was available only if purchases of wheat were made from the FCI Held that:- Appeal dismissed. The High Court rightly pointed out that the reliance on the notification dated January 29, 1985 on behalf of the assessee was misplaced because, it was issued under section 4-A of the Act. The Government could grant exemptions to the turnover of a dealer wholly or in part by a notification issued under section 4-A. That, however, did not have the effect of modifying the earlier notification dated July 18, 1979 issued under section 4-B. Therefore, the exemption from purchase tax under section 4-B could only be claimed if wheat was purchased from FCI and not from the open market.
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