https://www.taxtmi.com/caselaws?id=161955 Availability of an appellate remedy under section 9 of the U.P. Trade Tax Act did not bar writ jurisdiction where the dispute raised a recurring question of law and earlier decisions were conflicting; the writ petition was therefore maintainable. Liability under section 3-B arose only if the form III-B declaration was false or wrong. As the furnace oil and RFO were purchased for manufacture under the recognition certificate and were actually so used, the later sale or stock transfer of finished goods did not by itself justify levy. The assessment to that extent was quashed and the section 3-B demand was held unsustainable. en-us Thu, 29 Jan 2004 00:00:00 +0530 Tue, 11 Feb 2014 18:42:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161955 Availability of an appellate remedy under section 9 of the U.P. Trade Tax Act did not bar writ jurisdiction where the dispute raised a recurring question of law and earlier decisions were conflicting; the writ petition was therefore maintainable. Liability under section 3-B arose only if the form III-B declaration was false or wrong. As the furnace oil and RFO were purchased for manufacture under the recognition certificate and were actually so used, the later sale or stock transfer of finished goods did not by itself justify levy. The assessment to that extent was quashed and the section 3-B demand was held unsustainable. Case-Laws VAT and Sales Tax Thu, 29 Jan 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161955