TMI Blog1973 (9) TMI 84X X X X Extracts X X X X X X X X Extracts X X X X ..... 3-D(1) for the purpose of determining whether the assessee's turnover during the year was above the taxable limit of Rs. 12,000, as provided under section 3-D(3) of the U.P. Sales Tax Act?" The assessee is a dealer within the meaning of the U.P. Sales Tax Act. He made purchases during the relevant years of goods which were liable to tax under section 3-D(1) of the Act as well as of goods which were not taxable under that section. The turnover of purchases of taxable goods was less than Rs. 12,000, but if aggregated with the turnover of purchases of nontaxable goods, it exceeded Rs. 12,000. The Additional Judge (Revisions), Sales Tax, took the view that the turnover of purchases of non-taxable goods was not liable to be added to the turnove ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ine "turnover of purchases". Section 2(i) as it existed at that time read as follows: "'turnover' means the aggregate of the proceeds of sale by a dealer Provided that the proceeds of the sale by a person of agricultural or horticultural produce, grown by himself or grown on any land in which he has an interest whether as owner, usufructuary mortgagee, tenant or otherwise, or poultry or dairy products from fowls or animals kept by him shall be excluded from his turnover........" By Act 19 of 1958 the following explanation was added: "Subject to the provisions of sections 3-D and 3-E, the word 'turnover' shall, in respect of a dealer in goods notified under sub-section (1) of section 3-D, be deemed to include 'turnover of purchases' ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... : "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 or through a dealer, acting as a purchasing agent in respect of such goods or class of goods, and at such rates, not exceeding two paise per rupee in the case of foodgrains, including cereals and pulses, and five paise per rupee in the case of other goods and with effect from such date, as may, from time to time, be notified by the State Government in this behalf. (3) No dealer shall be liable to pay a tax under this section if his turnover during the assessment year is less than Rs. 12,000 or such larger amount a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... exemption of turnover under sub-section (3) of section 3-D. Learned standing counsel brought to our notice a judgment of this Court in S.T.R. No. 273 of 1971-Commissioner, Sales Tax, U.P., Lucknow v. M/s. Sita Ram Ayodhya Prasad-in which a Bench of this Court held that if a dealer's turnover of foodgrains was below the limit fixed for the purpose by a notification issued by the State Government under section 3-D(1), no purchase tax will be payable thereon even though he may have purchased other notified goods and aggregate of all such purchases exceeded the limit fixed by the notification. We need not express any opinion on this matter as the learned counsel for the assessee has not placed reliance on this judgment and has stated that hi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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