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2023 (8) TMI 1289 - SC ORDERExemption from Entry tax - expression 'Manufacturing Dealer' as used in the Notification dated 18.2.2003 (Annexure-2 to the Revision Application) issued under Section 4-B of the Uttar Pradesh Tax on Entry of Goods Act, 2000 - it was held by High Court that It is the Assessee who had made the first sale and shall be deemed to be a manufacturer dealer and liable to claim benefit of the exemption Notification dated 18.02.2003. HELD THAT:- There are no ground to interfere with the judgment/order impugned in this petition. SLP dismissed.
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