https://www.taxtmi.com/caselaws?id=239477 Clause (3) of the 29 August 1987 notification continued to apply to sales of oil seeds to a dealer holding a recognition certificate against Form 3-B, so the reduced 2% rate could not be denied merely because earlier notifications under Section 4-B had been superseded. Separately, exemption claimed on sales against Form 3-C(1) arose under Section 3-D(7) of the Trade Tax Act and was not displaced by that notification. The Tribunal had failed to examine both claims on the correct legal basis, so its order was found unsustainable and the matter was restored for fresh consideration. en-us Fri, 06 Sep 2013 00:00:00 +0530 Thu, 14 Nov 2013 22:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=239477 Clause (3) of the 29 August 1987 notification continued to apply to sales of oil seeds to a dealer holding a recognition certificate against Form 3-B, so the reduced 2% rate could not be denied merely because earlier notifications under Section 4-B had been superseded. Separately, exemption claimed on sales against Form 3-C(1) arose under Section 3-D(7) of the Trade Tax Act and was not displaced by that notification. The Tribunal had failed to examine both claims on the correct legal basis, so its order was found unsustainable and the matter was restored for fresh consideration. Case-Laws VAT and Sales Tax Fri, 06 Sep 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=239477