https://www.taxtmi.com/caselaws?id=160000 Sales of Indian-made foreign liquor to the Canteen Stores Department qualified for exemption from trade tax under the notification issued under section 4 of the U.P. Sales Tax Act, 1948, because the documentary record showed the Canteen Stores Department as the contracting purchaser and included the required purchase order, invoice, permit, challan, goods receipt, transport and import permits. The notification's conditions were satisfied by the necessary certificate from an officer not below the rank of Commanding Officer and by the showing that the goods were meant for sale to members of the Armed Forces. On those facts, denial of the exemption was not justified. en-us Thu, 21 Aug 1997 00:00:00 +0530 Fri, 06 Dec 2013 16:24:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160000 Sales of Indian-made foreign liquor to the Canteen Stores Department qualified for exemption from trade tax under the notification issued under section 4 of the U.P. Sales Tax Act, 1948, because the documentary record showed the Canteen Stores Department as the contracting purchaser and included the required purchase order, invoice, permit, challan, goods receipt, transport and import permits. The notification's conditions were satisfied by the necessary certificate from an officer not below the rank of Commanding Officer and by the showing that the goods were meant for sale to members of the Armed Forces. On those facts, denial of the exemption was not justified. Case-Laws VAT and Sales Tax Thu, 21 Aug 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160000