https://www.taxtmi.com/caselaws?id=160145 Section 3-B of the U.P. Sales Tax Act, 1948 applies only where a false or wrong declaration causes tax otherwise leviable to cease or become taxable at a concessional rate. On the stated facts, the petitioner bought old railway wagons, used form III-A on the basis that they were purchased for resale in the same condition, and later sold them accordingly. The notices relied only on sales bills and an assumption that the goods were scrap, without examining the railway sale terms, the condition of the goods at purchase, or any alteration destroying their original character. As the alleged non-levy was not shown to result from the declaration, the statutory basis for invoking section 3-B was absent and the notices were without jurisdiction. en-us Thu, 13 Jan 2000 00:00:00 +0530 Tue, 10 Dec 2013 16:49:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160145 Section 3-B of the U.P. Sales Tax Act, 1948 applies only where a false or wrong declaration causes tax otherwise leviable to cease or become taxable at a concessional rate. On the stated facts, the petitioner bought old railway wagons, used form III-A on the basis that they were purchased for resale in the same condition, and later sold them accordingly. The notices relied only on sales bills and an assumption that the goods were scrap, without examining the railway sale terms, the condition of the goods at purchase, or any alteration destroying their original character. As the alleged non-levy was not shown to result from the declaration, the statutory basis for invoking section 3-B was absent and the notices were without jurisdiction. Case-Laws VAT and Sales Tax Thu, 13 Jan 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160145