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2006 (3) TMI 322 - SC - VAT and Sales TaxWhether the processed foodgrains should be treated different from the foodgrains from which it is obtained after processing? Held that:- Appeal allowed. In view of the re-induction of Explanation II to section 3-D with retrospective effect by the State Legislature by the Uttar Pradesh Sales Tax (Amendment & Validation) Act, 1980 U. P. Act No. 2 of 1980, the split and processed foodgrains would now be different from unsplit and unprocessed foodgrains and the respondent would be liable to pay purchase/sales tax on the split dal purchased by him from the dal mills in the State of U. P. although the mills had already paid the tax on the unsplit and unprocessed dal from which broken dal purchased by the respondent was produced.
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