1989 (3) TMI 367

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ) of the U.P. Sales Tax Act for the assessment year 1975-76. During the said year the assessee carried on business in manufacture of chemicals by the use of 15 forms 3-Kha. The assessee had purchased hydrochloric acid worth Rs. 24,539. Out of it, it manufactured calcium chloride and magnesium chloride to the tune of Rs. 2,32,141 which were sent on consignment basis outside the State. These facts a .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... gone through the order passed by the Sales Tax Tribunal and having heard the learned Standing Counsel, I find that the Tribunal has not committed any error of law in doing so. It may be pointed out that under the provisions of sub-clause (2) of section 4-B of the Act the raw materials which are intended to be covered by the said provisions are those which are not to be sold on consignment basis. .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X