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2013 (11) TMI 654 - ALLAHABAD HIGH COURTReduced rate of tax - Section 3-D(7) - the plea that the assessee was entitled to the benefits of reduced rate of tax i.e. at the rate of 2% on sale of oil seeds to a purchaser having recognition certificate against Form 3-B and for exemption from tax in respect of the sales made against Form 3-C(1) has been reduced. - Held that:- Tribunal has clearly loss sight of Clause (3) of the notification dated 29th August, 1987 while holding that in view of the fact that earlier notifications issued under Section 4-B have been superseded the assessee was not entitled to the reduced rate of tax. In like manner the exemption from tax qua the sale effected against Form 3-C(1) has also to be considered as per section 3-D(7) afresh - Decided in favour of assessee.
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