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TMI Blog2015 (2) TMI 270X X X X Extracts X X X X X X X X Extracts X X X X ..... meaning the territories within the existing State of Uttar Pradesh before the appointed day, i.e., before creation of the State of Uttarakhand. - conclusion would be that the State mentioned in section 4BB of the U.P. Trade Tax Act, 1948 shall mean the territories of the State of Uttar Pradesh as well as the territories of the State of Uttarakhand until such time, the competent Legislature of the State of Uttar Pradesh or of the State of Uttarakhand decides otherwise. That was not done until March 23, 2002. Therefore, until March 23, 2002, purchases made in any part of the State of Uttar Pradesh as it stood before the creation of the State of Uttarakhand would come within the meaning of purchases made inside the State as mentioned in secti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e or sale of the raw material or packing material shall, subject to such conditions and restrictions as may be specified in the said notification, be deducted from the tax payable on the sale of such goods- 2. The purchases, in terms of the provisions of section 4BB of the Act, are required to be made inside the State for the purpose of taking advantage of the provisions of section 4BB of the Act. The appellant-Revenue contended that since the purchase was made from the State of Uttar Pradesh and not from the State of Uttarakhand, purchases were not made inside the State and, accordingly, advantage of section 4BB of the Act was not available. This contention of the State, though was upheld by the first appellate authority, but the same ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and territorial references in the U.P. Trade Tax Act, 1948 to the State of Uttar Pradesh shall, until otherwise provided by a competent Legislature or other competent authority, be construed as meaning the territories within the existing State of Uttar Pradesh before the appointed day, i.e., before creation of the State of Uttarakhand. 5. That being the situation, the conclusion would be that the State mentioned in section 4BB of the U.P. Trade Tax Act, 1948 shall mean the terri tories of the State of Uttar Pradesh as well as the territories of the State of Uttarakhand until such time, the competent Legislature of the State of Uttar Pradesh or of the State of Uttarakhand decides otherwise. That was not done until March 23, 2002. Therefo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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