TMI Blog1984 (1) TMI 291X X X X Extracts X X X X X X X X Extracts X X X X ..... The assessee-opposite party carries on the business of manufacture and sale of oil and oil-cakes and of some rather commodities. The assessee holds a recognition certificate under the provisions of section 4-B of the U.P. Sales Tax Act (briefly the Act). For the assessment year 1976-77 the assessee disclosed its taxable turnover of U.P. sales. The assessing authority enhanced the turnover. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the assessee oil-cakes were only a by-product of the manufacture of oil, which (oil) alone was the notified commodity and therefore, the assessee was not liable to levy of additional tax at 2 per cent on the purchase of oil-seeds on the ground and it had not made sales of oil-cakes whether in U.P. or in the course of inter-State trade or commerce. The Commissioner has felt aggrieved and hence this ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... inter-State trade and commerce or exported out of India, are not applicable to this commodity. In the case of the assessee oil-cakes were merely a by-product and were not the main goods for manufacture of which recognition certificate was obtained under section 4-B of the Act. The view taken by the Tribunal is, therefore, legally correct. Question No. (1) is decided in the negative and questio ..... X X X X Extracts X X X X X X X X Extracts X X X X
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