https://www.taxtmi.com/caselaws?id=161540 Stainless steel sheets were held not to fall within the Form No. 49 requirement under section 8-A(5) of the U.P. Trade Tax Act because the departmental circular confined that form to iron and steel as defined under the Central Sales Tax Act, and the department's own treatment of the commodity showed separate classification. The article also states that, where section 8-A(5) applies and goods are not accompanied by the prescribed memo, the statutory presumption of non-accountal may support seizure under section 13-A. The practical effect was that the demand for Form No. 49 could not be sustained for stainless steel sheets, and seizure on that footing was unjustified. en-us Sat, 23 Aug 2003 00:00:00 +0530 Fri, 31 Jan 2014 15:56:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161540 Stainless steel sheets were held not to fall within the Form No. 49 requirement under section 8-A(5) of the U.P. Trade Tax Act because the departmental circular confined that form to iron and steel as defined under the Central Sales Tax Act, and the department's own treatment of the commodity showed separate classification. The article also states that, where section 8-A(5) applies and goods are not accompanied by the prescribed memo, the statutory presumption of non-accountal may support seizure under section 13-A. The practical effect was that the demand for Form No. 49 could not be sustained for stainless steel sheets, and seizure on that footing was unjustified. Case-Laws VAT and Sales Tax Sat, 23 Aug 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161540