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2023 (1) TMI 587 - HC - VAT and Sales TaxRefusal to grant concession under Section 4-AA UP VAT Act - non-submission of From-C against the transaction on inter-State sale - whether non-production of form 'C' could be taken to be a ground to deny set-off of such higher rate of tax than the payable rate of tax from the limit prescribed in the eligibility certificate under Section 4A of the Trade Tax Act? - HELD THAT:- The issue is no more res-integra as Division Bench in case of Yamaha Motor Escorts Limited [2010 (9) TMI 1243 - ALLAHABAD HIGH COURT] has settled the issue that non-production of form C/D, cannot be taken to be a mere ground to deny the setoff of higher rate of tax from the limits prescribed in the eligibility certificate under Section 4A of the Trade Tax Act, subject to other conditions, namely, the maximum limit for particular year or period and maximum amount for which such exemption is provided. The order passed by the Tribunal dated 16.02.2010 is unsustainable in the eyes of law and the same is hereby set aside - revision allowed.
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