Old , discarded and unserviceable under UPVAT Act

[Jasbir Uppal]

Dear Sir,

Under The U.P. VAT Act, assessing officer created tax liability on purchaser upon finding that the goods sold by saler was not a old and discarded unserviceable goods. Give case laws in favor of the purchaser.

With Regards

J.S.Uppal

Tax Consultant

AI Summary

Classification of old and discarded goods shapes VAT liability; evidentiary proof can protect purchasers from assessments. Whether goods qualify as old, discarded and unserviceable determines VAT liability; the assessing officer treated the purchaser as taxable after finding the goods were not old, discarded or unserviceable. The operative dispute focuses on classification, the revenue's burden to prove goods fall outside that category, and whether documentary and physical evidence (invoices, condition, usage history, declarations) can establish the purchaser's entitlement to relief.