9911796707
TMI Blog2007 (3) TMI 699X X X X Extracts X X X X X X X X Extracts X X X X ..... assessment year 1993-94 under the U.P. Trade Tax Act. Dealer/opposite party (hereinafter referred to as the dealer ) purchased rice bran as a commission agent for and on behalf of the principal against form IIIB. On the basis of the aforesaid form IIIB dealer claimed the benefit of concessional rate of tax on the purchases of rice bran. The benefit of concessional rate of tax had been disallo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion 4B(1)(a1) of the Act does not apply. Decision of the learned single judge in the case of Commissioner of Sales Tax v. Shri Mahalaxmi Industries [1980] UPTC 679 has been considered by the Division Bench of this court in the case of Agarwala Brothers v. Commissioner of Sales Tax reported in [1990] UPTC 76. The Division Bench of this court held that the decision in the case of Commissioner of Sal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... urers. (1). . . (a1) Where any declared goods liable to tax under sub-section (1) of section 3D are sold or supplied by a dealer, who is the first purchaser thereof, to another dealer, holding a valid recognition certificate issued under sub-section (2) in respect thereof, the dealer who made the first purchase shall in respect of such purchase and subject to such conditions and restrictions as ma ..... X X X X Extracts X X X X X X X X Extracts X X X X
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