https://www.taxtmi.com/caselaws?id=154405 A validly granted recognition certificate under section 4-B of the U.P. Sales Tax Act entitled the dealer to the notified-goods benefit in assessment, and an alleged breach of its conditions could not justify denial of that benefit. The court held that section 3-B, being penal in nature, could not be used as a charging provision to levy tax on the basis of such breach or to treat the certificate as a false or wrong declaration. Any violation of certificate conditions had to be dealt with through the specific machinery under section 4-B(4) and section 4-B(6). The revision was allowed, the Tribunal's order was set aside, and the matter was remitted for fresh orders. en-us Wed, 13 Aug 1986 00:00:00 +0530 Mon, 19 Aug 2013 17:33:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154405 A validly granted recognition certificate under section 4-B of the U.P. Sales Tax Act entitled the dealer to the notified-goods benefit in assessment, and an alleged breach of its conditions could not justify denial of that benefit. The court held that section 3-B, being penal in nature, could not be used as a charging provision to levy tax on the basis of such breach or to treat the certificate as a false or wrong declaration. Any violation of certificate conditions had to be dealt with through the specific machinery under section 4-B(4) and section 4-B(6). The revision was allowed, the Tribunal's order was set aside, and the matter was remitted for fresh orders. Case-Laws VAT and Sales Tax Wed, 13 Aug 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154405