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TMI Blog2014 (8) TMI 49X X X X Extracts X X X X X X X X Extracts X X X X ..... by PRAFULLA C. PANT J.-This revision, filed under section 11 of the U.P. Trade Tax Act, 1948, is directed against the order dated February 4, 2009, passed by the Commercial Tax Tribunal, Uttarakhand, in Second Appeal No. 47 of 2004 (assessment year 1992-93 provincial) whereby the said authority has dismissed the appeal. Heard. The respondent/dealer who is doing business of sale of calcium carbo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ision. Rule 25B of the U.P. Trade Tax Rules, 1948, provides that where the dealer holding a recognition certificate purchases any goods referred to in clause (c) of sub-section (1) of section 4B, for use as raw material for the purpose of manufacture of any notified goods, he shall, if he wishes, avail of the concession referred to therein, furnish to the selling dealer a certi ficate in form III ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t single declaration contained entries of more than a quarter is not sufficient ground to deny the dealer the concessional rate of tax in respect of an item which is sold as a raw material to the purchaser. Therefore, we do not find any illegality in the order passed by the Commercial Tax Tribunal upholding the order of the first appellate autho rity in the matter. For the reasons as discussed a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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