1997 (5) TMI 395 - HC - VAT and Sales Tax

Summary

The petitioner sought to quash a notice imposing penalty under U.P. Sales Tax Act for using tax-free raw material to manufacture rubber tubes for animal-driven vehicles. The High Court ruled in favor of the petitioner, stating that the tubes qualified as rubber products under the recognition certificate, thus no penalty was warranted. The petition was allowed, and the impugned notice was quashed. [Case: 1997 (5) TMI 395 - ALLAHABAD HIGH COURT]