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2014 (5) TMI 912 - HC - VAT and Sales TaxTaxability u/s 21 - Whether on the facts and in the circumstances of the case, Trade Tax Tribunal was legally justified in knocking down tax imposed u/s 21 of the Act despite the fact that the turnover in question has escaped from assessment as a result of treating the Commissioner Circular dated 23.7.1987 as notification issued by the Gov - Held that:- once the view has been taken by the Assessing Authority granting exemption on the turnover of inter-state sales made to Military Canteens/Canteen Stores Department after applying the provision of Section 8(2-A) of the Central Sales Tax Act on the ground that such sales are generally exempted under the U.P. Trade Tax Act, it is not open to the Revenue Authority to take a different view inasmuch as, such view was based on Government opinion vide letter dated 16th July, 1987 and Circular of the Commissioner of Trade Tax dated 23rd July, 1987. It may be mentioned here that in the presence of circular dated 23rd July, 1987 in which inter-State sales made to Military Canteens/Canteen Stores Department has been categorically held exempted from tax under Section 8 (2-A) of the Central Sales Tax Act, for taking a contrary view, one has to examine the notification afresh and to apply its mind again. - Decided against Revenue.
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