https://www.taxtmi.com/caselaws?id=158351 Tax under the U.P. Trade Tax Act could not be imposed on the dealer if the assessing authority found that the excavated material was actually excavated and sold by another concern, and tax had already been paid on those transactions. The Tribunal's direction was confined to that factual situation and did not bar assessment of the dealer if it was found to be the real person carrying on the taxable business. The remand for fresh enquiry was therefore treated as legally sustainable, with no basis for interference on the stated facts. en-us Mon, 18 Dec 1995 00:00:00 +0530 Mon, 21 Oct 2013 18:44:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158351 Tax under the U.P. Trade Tax Act could not be imposed on the dealer if the assessing authority found that the excavated material was actually excavated and sold by another concern, and tax had already been paid on those transactions. The Tribunal's direction was confined to that factual situation and did not bar assessment of the dealer if it was found to be the real person carrying on the taxable business. The remand for fresh enquiry was therefore treated as legally sustainable, with no basis for interference on the stated facts. Case-Laws VAT and Sales Tax Mon, 18 Dec 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158351