1971 (2) TMI 83

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..... adesh, Lucknow. The Additional Judge (Revisions) Sales Tax, Agra, who has made this reference, has submitted the following two questions of law for the opinion of this court: "(1) Whether under the circumstances of the case the purchases of dal worth Rs. 95,425.65 made by the assessee from the alleged dal mills can be treated as first purchases in the hands of the assessee and thus assessment on .....

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..... the mills, was not commercially a different commodity from the whole dal. This contention of the assessee was not accepted by the Sales Tax Officer, but has been upheld by the Judge (Revisions) Sales Tax. The Commissioner, Sales Tax, feels aggrieved and has brought this reference before us. This court, at one time, took the view that whole dal and split dal were not two different commodities, an .....

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..... evied or collected earlier in respect of the first purchases of those foodgrains in their unsplit or unprocessed form." It has been provided that this explanation shall be deemed always to have been inserted in the Act so that the amendment has been given retrospective effect and, as such, shall apply to the present case also. According to the amendment, the split dal and whole dal are two differ .....

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