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2010 (5) TMI 767 - HC - VAT and Sales TaxWhether, on the facts and circumstances of the case, the assessing authority was justified in law in imposing tax on the appli- cant/revisionist treating him as manufacturer under section 2(ee) of the U.P. Trade Tax Act, where the applicant/revisionist purchased the timber/logs from the tea estates who are the registered dealers and proper sale memo were issued to the applicant/revisionist, wherein sales tax registration number was duly printed on the sale memo? Whether, on the facts and circumstances of the case, the assessing authority was justified in law in interpreting the Government Order dated November 23, 1998 issued by the State Government where it was specifically provided that the event of tax will be deemed to have taken place at the point of sale made by the Forest Department, the U.P. Forest Corporation, or the owner of private forest? Held that:- The following substantial questions of law posed for adjudication are answered in favour of the Revenue and against the assessee. Revision dismissed.
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