Created by Fuzzy Cloud | Our 2nd AI-Powered Solution
4 judgments · newest first · showing 1–4
The assessee, M/s Universal Exporters, applied for blank Form III‑A under Rule 12A(5) of the Uttar Pradesh Sales Tax Rules to rebut the presumption of sale to a consumer under Section 3‑AAA of the Uttar Pradesh Sales Tax Act. The Sales Tax Officer rejected the application, holding that the …
Lipton (India) Ltd., a vanaspati manufacturer, sought a refund of sales tax paid on imported oil purchased from the State Trading Corporation (STC) for the period Dec 1984‑May 1988. The refund claim was based on the Parmeshwaran Committee formula, which required reimbursement of tax "subject to …
The petitioners, transporters of goods across Uttar Pradesh, challenged Section 28-B of the Uttar Pradesh Sales Tax Act, 1948 and Rule 87 of the Uttar Pradesh Sales Tax Rules, 1948, arguing that the provisions were beyond the State's legislative competence, infringed Articles 301 and 19(1)(g) of the …
The appellant, a dealer in cotton yarn, sold the yarn to registered dealers and obtained Form III‑A certificates indicating the goods were for resale. The Sales Tax Officer later alleged that the purchasers had consumed the yarn, reopened the assessment under s.21 of the Uttar Pradesh Sales Tax Act …
