1995 (11) TMI 403 - HC - VAT and Sales Tax

Summary

The petitioner, engaged in manufacturing edible oil, sought to quash a notice under U.P. Trade Tax Act for the assessment year 1975-76. The notice alleged violation of section 4-B(6) regarding consignment sales of khali, a residue of oil production. The court held that khali is not covered under "notified goods," so the notice was deemed illegal. The petition was allowed, and the notice was quashed. (Case: Om Prakash and Agarwal M.C. v. State)