https://www.taxtmi.com/caselaws?id=127992 An order merely refusing rebate under the U.P. Sales Tax Act was not treated as an assessment order and was therefore not independently appealable; the refusal could be challenged only in an appeal from the final assessment. On the rebate question, entitlement depended on whether the sale was for delivery outside Uttar Pradesh and whether the goods were actually delivered outside the State. The buyer's residence or place of business was irrelevant. As the goods were despatched to and delivered at Gaya outside Uttar Pradesh in accordance with the sale arrangement, the statutory conditions for rebate were satisfied. en-us Thu, 24 Mar 1960 00:00:00 +0530 Mon, 25 Mar 2013 15:53:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127992 An order merely refusing rebate under the U.P. Sales Tax Act was not treated as an assessment order and was therefore not independently appealable; the refusal could be challenged only in an appeal from the final assessment. On the rebate question, entitlement depended on whether the sale was for delivery outside Uttar Pradesh and whether the goods were actually delivered outside the State. The buyer's residence or place of business was irrelevant. As the goods were despatched to and delivered at Gaya outside Uttar Pradesh in accordance with the sale arrangement, the statutory conditions for rebate were satisfied. Case-Laws VAT and Sales Tax Thu, 24 Mar 1960 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127992