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M/S Kumar Motors, Bareilly purchased auto‑rickshaw chassis and bodies separately and assembled them before sale. The issue was whether this assembly amounted to "manufacture" under Section 2(e‑1) of the U.P. Sales Tax Act, 1948 and consequently attracted purchase tax under Section 3‑AAAA despite the …
The North Eastern Railway (NER) applied for registration under the U.P. Sales Tax Act, 1948 through its Chief Commercial Superintendent, declaring Gorakhpur as its principal place of business. The Sales Tax Officer in Gorakhpur accepted the registration and later issued assessment orders based on a …
The appellant, Commissioner of Sales Tax, assessed a penalty on the respondent, a roller flour mill dealer, for allegedly realizing excess amounts as wheat purchase tax, sales tax, and octroi beyond what was legally payable under the U.P. Sales Tax Act. The dealer had been authorised by a government …
The Supreme Court examined an appeal by the Uttar Pradesh Commissioner of Sales Tax against a decision of the Allahabad High Court that had remitted a sales‑tax exemption dispute to the Tribunal for further evidence. The respondent, a dealer in pulses, claimed exemption under s.30(2) of the U.P. …
The respondent, a dealer manufacturing oils, applied for a recognition certificate under Section 4‑B of the U.P. Sales Tax Act, 1948 on 21‑Mar‑1969, but the certificate was issued only on 5‑Dec‑1969. Rule 25‑A(5) of the U.P. Sales Tax Rules stipulated that such a certificate would take effect from …
Hindustan Aluminium Corporation Ltd., a manufacturer of aluminium ingots, billets, rolled products and extrusions, challenged the assessment that taxed only ingots at the lower rate while treating the other products as unclassified items at a higher rate under the Uttar Pradesh Sales Tax Act. The …
