U.P. Sales Tax Act

M.P. Steel Corporation imported a vessel and disputed the customs duty assessed on its light displacement tonnage. After paying duty, the corporation appealed the Collector's order before the Customs, Excise and Gold (Control) Appellate Tribunal (CEGAT), which allowed the appeal, but the Supreme Court later set aside C…

Three assessees under the U.P. Sales Tax Act appealed assessments and sought exemption from depositing tax before their appeals could be heard. The first appellate authorities and the Tribunal directed them to deposit 10% of the assessed tax, which the assessees contested. The High Court held that where no returns were…

The respondent, M/s Morgardshammar India Ltd., applied for an eligibility certificate under Section 4‑A of the U.P. Sales Tax Act, claiming its factory was a "new unit" eligible for sales‑tax exemption. The State Level Committee denied the certificate, holding that part of the machinery used was "acquired for use in an…

The Indian Oil Corporation (IOC) supplied naphtha from its refinery at Barauni, Bihar to the fertilizer plant of Indian Explosives Ltd. at Kanpur, Uttar Pradesh via a pipeline, under a contract that required delivery against indents addressed to IOC's Kanpur installation. The Uttar Pradesh tax authorities treated the s…