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TMI Blog1973 (3) TMI 118X X X X Extracts X X X X X X X X Extracts X X X X ..... ales Tax Act at the instance of the Commissioner of Sales Tax, U.P., Lucknow. The assessee deals amongst other things in foodgrains. During the assessment year 1964-65, there was a change in the tax liability on the turnover of foodgrains. For the first six months from 1st April, 1964, to 30th September, 1964, the turnover of foodgrains was liable to sales tax. With effect from 1st October, 1964, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , aggregated the sales and the purchases and held that the assessee was liable both to sales tax and purchase tax. The assessee objected to this aggregation and his contention was upheld by the Assistant Commissioner (judicial). The Commissioner went up in revision against this decision and the judge (Revisions) agreed with the view of the appellate authority and dismissed the revision. At the ins ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rate of 3 paise per rupee on his turnover of such year, which shall be determined in such manner as may be prescribed." "Turnover" has been defined in section 2(i) (as it stood prior to its amendment in 1971) as follows: "2. (i) 'Turnover' means the aggregate amount for which goods are supplied or distributed by way of sale or are sold, or the aggregate amount for which goods are bought, whichev ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... evied on the turnover of sales. Section 3-D is the charging section for the levy of purchase tax, the material portion of which reads: "(1) Except as provided in sub-section (2), there shall be levied and paid, for each assessment year or part thereof, a tax on the turnover, to be determined in such manner as may be prescribed, of first purchases made by a dealer..........." It is clear that pu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es not appear to have been raised before the judge (Revisions). All that was contended before him was that the turnover of sales for the first six months and the turnover of first purchases for the second six months of the assessment year in question had to be aggregated in order to determine as to whether the assessee's turnover exceeded the minimum taxable limit. That controversy is the subject- ..... X X X X Extracts X X X X X X X X Extracts X X X X
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