1972 (2) TMI 76

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..... ional Judge (Revisions) Sales Tax, Agra, has submitted a statement of the case with the following question of law for our opinion: "Whether under the circumstances of the case purchases of dal worth Rs. 3,13,324 made by the assessee treated as first purchases in the hands of the assessee and thus assessment on the above purchases on the assessee is valid?" The assessee is a dealer in foodgrains, .....

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..... to sub-section (1) of section 3-D by U. P. Act No. 2 of 1970. That explanation reads: "In section 3-D of the principal Act, in sub-section (1), the existing explanation shall be numbered as Explanation I, and after Explanation I as so numbered the following explanation shall be inserted and be deemed always to have been inserted, namely- Explanation II.-For the purposes of this sub-section, spli .....

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