2023 (8) TMI 1289 - SCH - VAT and Sales Tax

Exemption from Entry tax - expression 'Manufacturing Dealer' as used in the Notification dated 18.2.2003 (Annexure-2 to the Revision Application) issued under Section 4-B of the Uttar Pradesh Tax on Entry of Goods Act, 2000 - it was held by High Court that It is the Assessee who had made the first sale and shall be deemed to be a manufacturer dealer and liable to claim benefit of the exemption Notification dated 18.02.2003. HELD THAT - There are no ground to interfere with the judgment/order impugned in this petition. SLP dismissed.

Summary

The Supreme Court dismissed the special leave petition as it found no grounds to interfere with the impugned judgment/order. Delay was condoned and any pending applications were disposed of. Justices B. V. Nagarathna and Ujjal Bhuyan presided over the case.