The judgment of the court was delivered by

PATHAK, J. - The petitioner carries on business as a dealer in cereals and pulses. He has been assessed to purchase tax under section 3-D(1) of the U.P. Sales Tax Act on the turnover of dal for the assessment year 1966-67 by an assessment order dated 30th June, 1968. The petitioner prays for certiorari against the order.

Section 3-D(1) levies a tax on the turnover of first purchases made by a dealer at such rates, not exceeding two paise per rupee in the case of foodgrains including cereals and pulses, and with effect from such date, as may be notified by the State Government in that behalf. By Notification No. ST-7122/X-900(16)-64 dated 1st October, 1964, issued under section 3-D(1) the State Government notified that with effect from 1st October, 1964, the turnover of first purchases in respect foodgrains, including cereals and pulses, would be liable to tax under section 3-D at 1.5 paise per rupee. The petitioner alleges the arhar ki dal was purchased by the dal mills and after it was cleaned and broken down into smaller particles of dal he purchased the broken down dal from the dal mills. The contention of the petitioner is, as it was before the Sales Tax Officer, that the dal purchased by him is essentially the same as the dal purchased by the dal miss, and, therefore, the dal purchased by him must be treated as the second purchase, the first purchase having been effected by the dal mills. As the levy under section 3-D(1) is effected on the first purchase only, the petitioner urges that the turnover of purchases made by him is not liable to purchase tax under the provision. The Sales Tax Officer making the assessment order referred to the order dated 3rd April, 1968, of the Assistant Commissioner (Judicial) Sales Tax, Muzaffarnagar Range, in Appeal No. 1612 of 1966, where it was held that broken down dal was a different commodity from the whole dal. The Sales Tax Officer held that the purchase of the broken down dal by the petitioner must be treated as the first purchase of the commodity.

A perusal of the appellate order in Appeal No. 1612 of 1966 discloses that the Assistant Commissioner (Judicial) found that after the purchase of the arhar dal by the dal mills it was put through a process of cleaning, as a result of which dust and durrana were removed and chhilka, chuni and kutta were obtained as by-products. The decorticated arhar was then subjected to processing in oil and water and left to dry and thereafter the dried arhar was dragged in the mill as a result of which zarda, khanda, turra and dal were obtained. These were separated and sold separately. Upon these facts, the Assistant Commissioner (Judicial) expressed the view that the dal so produced was a commercial commodity different from the original arhar dal.

It is admitted between the parties before us that the processes described by the Assistant Commissioner (Judicial) also take place in the case of the dal purchased by the petitioner. The petitioner points out that chhilka and chuni represent the outer husk or covering of the grain, and kutta is the name given to the occasional grain of dal which is too hard to be broken down. The petitioner also says that zarda, khanda, turra and dal are essentially the same in nature and that one is distinguished from the other only by the size of the dal particles. It is said that zarda consists of the smallest dal particles while the dal consists of the biggest particles. That is not disputed by the Commissioner of Sales Tax. The position, therefore, is that the dal mills clean the arhar dal purchased by them and after the husk or outer covering is removed the dal itself is put through a process which results in its breaking down into particles of different sizes. The dal particles are then sold under different names according to their sizes.

It seems to us that the dal purchased by the petitioners is essentially the arhar dal purchased by the dal mills. There is no cha