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2015 (2) TMI 270 - HC - VAT and Sales TaxAdvantage of section 4BB of the U.P. Trade Tax Act, 1948 - Entitlement for credit of tax - Held that:- Section 86 of the Uttar Pradesh Reorganisation Act conveyed that creation of the State of Uttarakhand by carving out a part of the State of Uttar Pradesh shall not be deemed to have affected any change in the territories, to which U.P. Trade Tax Act, 1948 extends or applies and territorial references in the U.P. Trade Tax Act, 1948 to the State of Uttar Pradesh shall, until otherwise provided by a competent Legislature or other competent authority, be construed as meaning the territories within the existing State of Uttar Pradesh before the appointed day, i.e., before creation of the State of Uttarakhand. - conclusion would be that the State mentioned in section 4BB of the U.P. Trade Tax Act, 1948 shall mean the territories of the State of Uttar Pradesh as well as the territories of the State of Uttarakhand until such time, the competent Legislature of the State of Uttar Pradesh or of the State of Uttarakhand decides otherwise. That was not done until March 23, 2002. Therefore, until March 23, 2002, purchases made in any part of the State of Uttar Pradesh as it stood before the creation of the State of Uttarakhand would come within the meaning of purchases made inside the State as mentioned in section 4BB of the Act. In the event, purchases were made on or after March 23, 2002, the same will have a different effect. We, accordingly, permit only that effect to be ascertained by the assessing officer in accordance with law. - revision application is disposed of.
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