https://www.taxtmi.com/caselaws?id=156159 Concessional raw-material purchases under section 4-B of the U.P. Sales Tax Act were restricted to use in notified goods not intended for consignment dispatch outside the State. Where hydrochloric acid was bought at concessional rate for manufacture, but the finished goods were subsequently sent outside Uttar Pradesh on consignment basis, the statutory benefit did not apply. The Tribunal was justified in sustaining the levy of differential tax under section 4-B(6), and the assessee remained liable for the difference tax. en-us Thu, 09 Mar 1989 00:00:00 +0530 Sat, 14 Sep 2013 13:21:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156159 Concessional raw-material purchases under section 4-B of the U.P. Sales Tax Act were restricted to use in notified goods not intended for consignment dispatch outside the State. Where hydrochloric acid was bought at concessional rate for manufacture, but the finished goods were subsequently sent outside Uttar Pradesh on consignment basis, the statutory benefit did not apply. The Tribunal was justified in sustaining the levy of differential tax under section 4-B(6), and the assessee remained liable for the difference tax. Case-Laws VAT and Sales Tax Thu, 09 Mar 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156159