2003 (5) TMI 484

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..... bad, in Second Appeal No. 29 of 1995 for the assessment year 1987-88. 2.. The assessee opposite party is a recognition certificate holder and was authorised to purchase raw material under section 4-B of the U.P. Trade Tax Act, 1948. The penalty proceedings under section 4-B(5) of the Act were initiated by the department on the plea that the dealer after making purchases on concessional rate again .....

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..... tion (1) for use in the manufacture by him, in the State of any notified goods, or in the packing of such notified goods manufactured or processed by him, and such notified goods are intended to be sold by him in the State or in the course of inter-State trade or commerce or in the course of export out of India, he may apply to the assessing authority in such form and manner and within such period .....

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..... manufacture of notified goods. In the eyes of law the assessee got the notified goods manufactured even on job work basis. Counsel for the assessee brought to my notice a circular issued by the principal Secretary, U.P. Sasahan, dated February 5, 2001, addressed to the Commissioner of Trade Tax, U.P., Lucknow. In the said circular it has been provided that under section 4-B(2) of the Act such a de .....

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