1973 (8) TMI 139

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..... 53,056.32. He was assessed to and paid purchase tax on these imports. Under section 3-D(1) of the U.P. Sales Tax Act, purchase tax is leviable on the first purchase. The assessee was not the first purchaser in U.P. of the foodgrains in question yet he paid the tax under a mistake. The Sales Tax Officer, Moradabad, who imposed the tax also did not notice the fact that the imports were not taxable a .....

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..... ingly set aside the assessment order. The Commissioner of Sales Tax is aggrieved and at his instance the Judge (Revisions), Sales Tax, Bareilly, has submitted the following question for our opinion: "Whether, on the facts and in the circumstances of the case, there was any apparent mistake on the face of the record and was rectifiable under section 22 of the U.P. Sales Tax Act?" Admittedly, th .....

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