https://www.taxtmi.com/caselaws?id=158475 Section 4-B(6) of the U.P. Trade Tax Act was not attracted because the alleged contravention concerned consignment sales of khali, a residue from edible oil manufacture, rather than sale or disposal of notified goods purchased under a recognition certificate. The provision applies only where goods covered by the relevant notification are dealt with otherwise than as contemplated after purchase for manufacture of notified goods. As khali was not shown to fall within the notified goods, the statutory condition for invoking section 4-B(6) was not met, and the notice based on that alleged violation was held illegal. en-us Mon, 13 Nov 1995 00:00:00 +0530 Tue, 29 Oct 2013 15:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158475 Section 4-B(6) of the U.P. Trade Tax Act was not attracted because the alleged contravention concerned consignment sales of khali, a residue from edible oil manufacture, rather than sale or disposal of notified goods purchased under a recognition certificate. The provision applies only where goods covered by the relevant notification are dealt with otherwise than as contemplated after purchase for manufacture of notified goods. As khali was not shown to fall within the notified goods, the statutory condition for invoking section 4-B(6) was not met, and the notice based on that alleged violation was held illegal. Case-Laws VAT and Sales Tax Mon, 13 Nov 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158475