U.P. Trade Tax Act

Melton India, a manufacturer of metallised plastic films, held an eligibility certificate under Section 4-A of the U.P. Trade Tax Act. The assessing authority rejected its books of account and enhanced its turnover, citing a rise in electricity consumption while reported production fell over three assessment years. The…

Mis. Noorie Manure Mill, a dealer in crushed bones, horn and hoof, appealed against a tax demand under the U.P. Trade Tax Act. The issue was whether animal horns and hooves could be treated as "crushed bone" or as fertilizer within the meaning of several exemption notifications issued by the State of U.P. The Allahabad…

AMD Industries Ltd, formerly Ashoka Metal Decor Pvt Ltd, manufactured "Spun Line Crown Corks" for sealing glass bottles and later introduced "Double Lip Dry Blend Crowns" using modern technology, claiming that the new product constituted diversification under Section 4-A(5) of the U.P. Trade Tax Act and thus entitled t…