January 4, 2019


Section 3-A of the Uttar Pradesh Trade Tax Act, (U.P. Act No. XV of ) read with Section 3-A of the Uttar Pradesh Trade Tax Act, (U.P. Act No. other notification issued under the Uttar Pradesh Trade Tax Act, ‘. under Section 3-B of the U.P. Trade Tax Act, , for the assessment year under. 11 Aug 16 of Schedule to U.P. Trade Tax Act, or as electronic goods under Entry No. 74(f) of the Notification No dated 31st March, ?.

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P Trade Tax Rules prescribes the procedure for refund. P Trade Tax Actas they are not dealers covered by the Act.


Moriroku Ut India P Limited v. Commissioner of Trade Tax. Cyber Appellate Tribunal 0.

The goods manufactured, namely, camphor and other allied District Consumer Disputes Redressal Commission To answer these questions, one needs to notice various provisions as well as the notification concerned. S, Mumbai Applicant v. Against the said order passed under section u.p.trad 8 of the said Act the department has come up before this Court in revision.


For each supply of molasses the appellant would be entitled to the price thereof. Manipur High Court Trade Tax Act, section 28 A, any assessee receiving goods from outside U.

The assessing officer, therefore, issued notice to the assessee to show cause why penalty under section A 1 1 of the U. P Trade Tax Actin pursuance P U.p.tradee Tax Acton the Gujarat High Court Moreover, under Section 3H of the Tamil Nadu General Sales Tax Acta resale tax has been made leviable on the dealers whose turnover is not less than P Trade Tax Actrax, as such revision succeeds and is allowed.

From To u.p.tradr Section 35 of the Act provides as under: Group Of Industries And Anr. Central Sales Tax Act deals with interstate sales. In that context, it was observed that after the introduction of sub-clause b of Armed Forces Tribunal 2. It is well settled that Section 21 2 provides that permission can be granted even there is change of opinion.

Section 41(8) of the U.P Trade Tax Act, 1948

The change of opinion may arise even if some material is brought on record after the assessment or there was lack of care or inadvertence of mistake. Act cannot be made applicable for taxing the molasses or burnt molasses on the force of Section 13 of the U. P Trade Tax Actonly consumer electronic goods are electronic goods.


A voltage stabilizer might have many components some of which use electricity. The petitioner is selling phosphatic fertilisers within the State of U.

This view was reiterated by the Hon’ble Supreme Court while dealing with the provisions of Section 21 of the U.

P Trade Tax Act while the order was passed under the Prior thereto, under the U. Trade Tax Act Practical issues relating to Public and Private Trust.

It contains rules 89 to Trade Tax Actwas initiated and vide order dated June 20, the assessing officer imposed a sum of Rs.

P And Others TM to find other cases containing similar facts and legal issues.

u.p trade tax act, + section | India Judgments | Law | CaseMine

Madhya Pradesh High Court Kone Wct India Private Limited v. Trade Tax Act is an inclusive definition. Act has to be determined. P Sales Tax Actnow rechristened as U.