TMI Blog1973 (7) TMI 102X X X X Extracts X X X X X X X X Extracts X X X X ..... e assessment year involved is 1964-65. The turnover of foodgrains was liable to tax up to 30th September, 1961. By a notification issued under section 3-D(1) of the Act the first purchases of foodgrains became liable to purchase tax with effect from 1st October, 1964, and, consequently, by virtue of section 3-D(4), the turnover of sales of foodgrains became exempt from sales tax with effect from that date. By an ex parte assessment order the Sales Tax Officer determined the turnover of sales of foodgrains for the period 1st April, 1964, to 30th September, 1964, at Rs. 30,000 and the first purchases for the subsequent period of the assessment year also at Rs. 30,000 and levied sales tax as well as purchase tax. On appeal, the appellate autho ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h shall be determined in such manner as may be prescribed: Provided that a dealer shall not, except as otherwise provided in section 18, be liable to pay the tax, if his turnover of the assessment year is less than Rs. 12,000 or such larger amount as may be notified by the State Government in that behalf either in respect of all dealers in any particular goods, or in respect of a particular class or category of such dealers......." As has been pointed out above, in 1959, the Government raised the non-taxable limit of turnover of foodgrains to Rs. 25,000. Rule 8 of the Rules framed under the Act provides that the dealer's liability to pay tax under the Act shall be determined on the basis of his gross turnover, provided that the turnover in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... before a Full Bench of this Court in the case of Commissioner, Sales Tax, U.P. v. Allied Chemicals, Kanpur[1969] 23 S.T.C. 165., with regard to the sales made outside U.P. Section 27 of the Act, as it stood at the material time, provided that a tax on sales or purchases of goods shall not be imposed under this Act where such sales or purchases take place outside the State of Uttar Pradesh. The Full Bench held that such sales could not be included in the "gross turnover" for the purposes of rule 8 of the U.P. Sales Tax Rules. I was a party to that judgment and after noticing the arguments of the State with regard to rule 8, I reached the following conclusion: "If section 27 of the Act operates upon the charging section 3, it would operate o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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