https://www.taxtmi.com/caselaws?id=154981 A section 4-B benefit under the U.P. Sales Tax Act could not be denied where sales were made to recognised dealers against Form 3 Kha if the notification governing notified goods remained in force on the relevant date. The later notification dated 11 June 1974 did not expressly supersede the earlier notification dated 10 October 1968, so the authority had to apply the notification actually operative when the sales occurred. The claim therefore required fresh examination on the basis of the earlier notification, and the contrary view taken on the wrong notification regime could not stand. en-us Tue, 05 Nov 1985 00:00:00 +0530 Fri, 30 Aug 2013 17:19:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154981 A section 4-B benefit under the U.P. Sales Tax Act could not be denied where sales were made to recognised dealers against Form 3 Kha if the notification governing notified goods remained in force on the relevant date. The later notification dated 11 June 1974 did not expressly supersede the earlier notification dated 10 October 1968, so the authority had to apply the notification actually operative when the sales occurred. The claim therefore required fresh examination on the basis of the earlier notification, and the contrary view taken on the wrong notification regime could not stand. Case-Laws VAT and Sales Tax Tue, 05 Nov 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154981