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2018 (5) TMI 463 - HC - VAT and Sales TaxConsumption of Diesel oil - manufacture and sale of sugar and bagasse etc - manufacturing activity carried or not? - during the period when the manufacturing activity of the assessee was completely closed, it shown purchases of diesel oil on concessional rate of tax against form 3 Kha and consumption thereof - Section 3-B of the U.P. Trade Tax Act, 1948. Held that: - The assessee has set up a case that the diesel oil was consumed in the maintenance of machines during the period when the manufacturing activities were closed. The contention of the assessee was rejected by the authorities. The Tribunal being the last fact finding authority has recorded a finding of fact that the assessee has no records to establish that how the diesel oil in question was used in maintenance of machines. No perversity could be shown by the assessee in the aforesaid findings of fact recorded by the Tribunal - liability of the assessee under Section 3 B of the Act upheld. Liability to tax of sale of bagasse - Held that: - Since no tax was paid by the assessee on purchases of sugarcane, therefore, the liability to tax on sale of bagasse as determined by the assessing authority, can not be interfered with. Revision dismissed.
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