https://www.taxtmi.com/caselaws?id=161178 The High Court of Allahabad dismissed the revision petitions by the Commissioner, Trade Tax, U.P., Lucknow, challenging an order allowing a dealer to pay concessional tax rate for sales to U.P. State Sugar Corporation with form III-D declaration. The Court upheld the Tribunal's decision that the dealer cannot be subjected to normal tax rate if the form III-D was accepted in good faith, citing previous cases and the principle that liability shifts to the purchasing dealer only if collusion is proven. The Court found no illegality in the Tribunal's decision and dismissed the petitions. en-us Tue, 08 Apr 1997 00:00:00 +0530 Wed, 08 Jan 2014 18:04:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161178 The High Court of Allahabad dismissed the revision petitions by the Commissioner, Trade Tax, U.P., Lucknow, challenging an order allowing a dealer to pay concessional tax rate for sales to U.P. State Sugar Corporation with form III-D declaration. The Court upheld the Tribunal's decision that the dealer cannot be subjected to normal tax rate if the form III-D was accepted in good faith, citing previous cases and the principle that liability shifts to the purchasing dealer only if collusion is proven. The Court found no illegality in the Tribunal's decision and dismissed the petitions. Case-Laws VAT and Sales Tax Tue, 08 Apr 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161178