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2013 (4) TMI 378 - HC - VAT and Sales TaxPurchase tax on the purchase of paddy relying on Supreme Court decision - U.P. Trade Tax Act - Held that:- The Tribunal vide its impugned orders have deleted the addition in each case by observing that the obiter of the Hon'ble Apex Court is not pertaining to the State Trade Tax Act as it is related to the Central Sales Tax. Notification No. 2947 dated 11.12.1995 issued by the Government of U.P. has specifically granted the exemption from the tax on the purchase of paddy. So, each addition was deleted.
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