Under the Sales Tax Act as it originally stood which will hereinafter be referred to as the principal Act , the purchases of split or processed foodgrains and dal by dealers were sought, to be brought to tax Under Section 3 D of the principal Act read with the numberification issued.
1625 of 1971 in respect of the assessment made on him for the assessment year 1966 67 by assessment order dated June 30, 1968 by means of a writ petition under Article 226 of the Constitution.
1970 which will hereinafter be referred to as the Act .
Thereafter these appeals have been brought after obtaining certificates from the High Court.
The appellants are dealers in foodgrains including cereals and pulses especially split or processed foodgrains and dal.
The dispute in this case centers round the question whether the Government is companypetent to levy sales tax on the purchases made by the appellants of split processed foodgrains and dal under the provisions of the United Provinces Sales Tax Act, 1948 as amended by the Uttar Pradesh Sales Tax Act Amendment and Validation Act.
The validity of the levy was challenged by Tilock Chand Prasan Kumar, the appellant in Civil Appeal No.
The facts of the case lie within a narrow companypass.
S. Hegde, J. These are appeals by certificate.
They raise companymon questions of law for decision, and they are directed against a companymon judgment of the Allahabad High Court.
