2008 (8) TMI 835

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... the meaning of section 4A of the U.P. Trade Tax Act, 1948 and was granted exemption on the turnover of sale for the period up to March 31, 1990, in pursuance of the Notification No. 7558 dated December 26, 1985. In the assessment proceedings for the assessment year 1990-91, the dealer-opposite party took a stand that the goods which were manufactured up to March 31, 1990 and were in the closing s .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... provisions of section 4A on the sale of stock after March 31, 1990 despite, the exemption being allowed up to March 31, 1990 on the turnover of sale? Heard Shri B.K. Pandey, learned Standing Counsel for the Department. None is present on behalf of the dealer-opposite party to contest the revision. Affidavit of service has been filed which shows that notice has been duly served on Shri Sanje .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... granted on such turnover of goods which were manufactured and sold during the exemption period and not otherwise. The notification issued under the said Act, relevant to the facts of the present case, also provides for grant of exemption on the turnover of sales of such goods for the period specified in column 3. The column 3 of the table in the notification provides period of exemption in the .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X