https://www.taxtmi.com/caselaws?id=160346 A beneficial departmental circular binding on subordinate authorities extended exemption under section 4-A of the U.P. Sales Tax Act, 1948 to sales routed through a commission agent for a manufacturer holding an eligibility certificate; the exemption therefore applied and the revenue objection failed. Under section 3-D, where the statutory scheme treated the transaction as taxable in the seller's hands, the purchaser of khandsari sugar could not be fastened with purchase tax merely because the prescribed declarations were not furnished; the absence of declarations did not shift the levy to the purchaser. en-us Tue, 27 Jul 1999 00:00:00 +0530 Mon, 16 Dec 2013 15:26:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160346 A beneficial departmental circular binding on subordinate authorities extended exemption under section 4-A of the U.P. Sales Tax Act, 1948 to sales routed through a commission agent for a manufacturer holding an eligibility certificate; the exemption therefore applied and the revenue objection failed. Under section 3-D, where the statutory scheme treated the transaction as taxable in the seller's hands, the purchaser of khandsari sugar could not be fastened with purchase tax merely because the prescribed declarations were not furnished; the absence of declarations did not shift the levy to the purchaser. Case-Laws VAT and Sales Tax Tue, 27 Jul 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160346