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2007 (8) TMI 440 - SC - VAT and Sales TaxWhether on the said facts the department was right in denying the benefit of section 4B of the Act to the assessee? Held that:- State appeal dismissed. The High Court was right in setting aside the above show cause notice dated May 9, 2001 issued by the A.O. (issuing authority). The withdrawal of recognition certificate was erroneous as it was contrary to the definition of the word "sale" in section 2(h) of the Act which had to be read with section 4B(2) of the Act. Therefore, the aforestated two circulars dated January 17, 2001 and February 23, 2001 issued by the Commissioner, Trade Tax, U.P., cannot constitute the basis for issuing the impugned show cause notice dated May 9, 2001.
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