COMMISSIONER SALES TAX Vs. SADHU SINGH MAHENDRA SINGH

JUDGEMENT

(1.) Admittedly the assessee purchased rab in assessment year 1972-73 and manufactured rabgalawat out of it. This was sold to unregistered dealers. The assessing authority treating it to be a sale under section 3-D (2), imposed purchased tax. In appeal, the order was set aside and it was held that rabgalawat was no different than rab. The assessee could not, therefore, be treated to be first purchaser. This was affirmed in revision as well. Rabgalawat and rab have been treated as one commodity by the Legislature in explanation I added to section 3-D (8) by U. P. Act No. 2 of 1980. By legislative fiction they having been treated as one and the same commodity the manufacture of rabgalawat from rab could not be subjected to tax whether the sale was made to registered or unregistered dealer. In the result this revision fails and is dismissed. As nobody appeared for the assessee, there shall be no order as to costs. .