https://www.taxtmi.com/caselaws?id=162536 A notification issued under section 4B of the U.P. Trade Tax Act, 1948 was treated as applying generally to the relief scheme under that provision, so the concessional rate was not confined only to dealers holding a recognition certificate. Where the sale of notified goods was made to a dealer with a valid recognition certificate and the prescribed declaration in form IIIB was furnished under rule 25B, the selling dealer was not denied concessional tax merely because he did not himself hold a recognition certificate. The omission of the proviso found in an earlier notification did not defeat the substantive benefit when the statutory and procedural requirements were met. en-us Tue, 13 Mar 2007 00:00:00 +0530 Sat, 01 Mar 2014 14:28:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162536 A notification issued under section 4B of the U.P. Trade Tax Act, 1948 was treated as applying generally to the relief scheme under that provision, so the concessional rate was not confined only to dealers holding a recognition certificate. Where the sale of notified goods was made to a dealer with a valid recognition certificate and the prescribed declaration in form IIIB was furnished under rule 25B, the selling dealer was not denied concessional tax merely because he did not himself hold a recognition certificate. The omission of the proviso found in an earlier notification did not defeat the substantive benefit when the statutory and procedural requirements were met. Case-Laws VAT and Sales Tax Tue, 13 Mar 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162536