9911796707
TMI Blog2004 (1) TMI 677X X X X Extracts X X X X X X X X Extracts X X X X ..... after referred to as 'Act') is directed against the order of Tribunal dated 21st January, 1994 for the Assessment Year 1985-86. 2. During the year under consideration, dealer/opp. party had sold corrugated boxes for ₹ 1,79,833.50p. to the institution certified by All India Khadi and Village Industries Commission, who were engaged in the manufacturing of soap against their certific ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... allowed the appeal and quashed the order under Section 10-B of the Act. 3. Heard learned Standing Counsel. 4. Notification No. ST-II-7037/X(23)/63-U.P. Act-XV-48-Order-85, dated 31st May, 1985 reads as follows: In exercise of the powers under Clause (b) of Section 4 of the Uttar Pradesh Sales Tax Act, 1948 (U.P. Act No. XV of 1948), read with Section 21 of the Uttar Pradesh General Claus ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... specified below: On condition that the dealer selling such goods to the said institution furnishes a certificate from the said institution, duly countersigned by the District Village Industries Board, to the effect that the goods purchased by it are connected with the manufacture of products of the aforesaid Village Industries or are products of such village industries. 5. Tribunal held tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion cannot be denied. See Bharat Iron Stores v. Commissioner of Sales Tax, reported in 1994 U.P.T.C. 130; Indra Steels v. Commissioner of Sales Tax, reported in 1995 U.P.T.C. 4, Gaurav Traders v. Commissioner of Sales Tax, 1996 (9) N.T.N. 262 and M/s. Chunni Lal Parshadi Mal v. Commissioner of Sales Tax, reported in 1996 U.P.T.C. 747 (SC). In the instant case no case has been made out that the cer ..... X X X X Extracts X X X X X X X X Extracts X X X X
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