https://www.taxtmi.com/caselaws?id=160149 The High Court allowed the revision petition, setting aside the Tribunal's order that quashed the penalty imposed on the dealer under section 15-A(1)(l) of the U.P. Trade Tax Act, 1948. The Court emphasized the need for a detailed factual determination regarding the transformation of raw hides and skins into finished leather and then into shoe uppers to determine the tax exemption eligibility. The case was remanded for further proceedings to ascertain the accuracy of the dealer's declarations and the nature of the goods exported, highlighting the importance of proper factual inquiries in tax matters. en-us Mon, 23 Aug 1999 00:00:00 +0530 Tue, 10 Dec 2013 17:05:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160149 The High Court allowed the revision petition, setting aside the Tribunal's order that quashed the penalty imposed on the dealer under section 15-A(1)(l) of the U.P. Trade Tax Act, 1948. The Court emphasized the need for a detailed factual determination regarding the transformation of raw hides and skins into finished leather and then into shoe uppers to determine the tax exemption eligibility. The case was remanded for further proceedings to ascertain the accuracy of the dealer's declarations and the nature of the goods exported, highlighting the importance of proper factual inquiries in tax matters. Case-Laws VAT and Sales Tax Mon, 23 Aug 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160149