https://www.taxtmi.com/caselaws?id=102757 Section 4-B of the U.P. Sales Tax Act was read as allowing concessional tax treatment where a recognition certificate was obtained in respect of the relevant goods, without requiring that the certificate exist at the exact time of purchase. The Court held that the phrase "in respect thereof" was broad enough to cover a later-issued certificate linked to the turnover in question, and that a contrary reading would add words to the statute. Rule 25-A(5), by limiting the certificate's effect to the date of issue, was therefore ultra vires section 4-B. Concessional relief remained available on the basis of a certificate relating back to the application date. en-us Mon, 09 May 1988 00:00:00 +0530 Thu, 29 Jan 2015 16:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=102757 Section 4-B of the U.P. Sales Tax Act was read as allowing concessional tax treatment where a recognition certificate was obtained in respect of the relevant goods, without requiring that the certificate exist at the exact time of purchase. The Court held that the phrase "in respect thereof" was broad enough to cover a later-issued certificate linked to the turnover in question, and that a contrary reading would add words to the statute. Rule 25-A(5), by limiting the certificate's effect to the date of issue, was therefore ultra vires section 4-B. Concessional relief remained available on the basis of a certificate relating back to the application date. Case-Laws VAT and Sales Tax Mon, 09 May 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=102757