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2007 (10) TMI 568 - ALLAHABAD HIGH COURTClaim of exemption on the turnover of the manufactured product under section 4A of the U.P. Trade Tax Act, 1948 - Held that:- For the claim of exemption it is necessary to comply with the conditions mentioned under the provisions of section 4A of the Act and the notifications issued thereunder. It is on the dealer, who claims the exemption to establish that the conditions of the notifications are fulfilled. If any of the condition is not fulfilled, the exemption cannot be allowed. As referred hereinabove, dealer was not able to fulfil the conditions of the notifications on the day on which it was required to be fulfilled and, therefore, the exemption has rightly been refused. In the circumstances, no interference is called for. In the result, revision fails and is accordingly, dismissed.
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