https://www.taxtmi.com/caselaws?id=162649 Deduction under section 3-F(2)(b)(iii) of the U.P. Trade Tax Act, 1948 is available only if the dealer proves that the relevant goods had already suffered tax, or were liable to tax, at an earlier stage. The provision operates through section 3-F's non obstante clause and applies to the transfer of property in goods involved in execution of a works contract. On the facts, no material showed that tax had been levied or was leviable on cement, sariya and bricks, so the dealer could not claim the deduction merely because it was not the manufacturer or importer. The Revenue's disallowance was therefore upheld. en-us Thu, 19 Jan 2006 00:00:00 +0530 Wed, 12 Mar 2014 12:34:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162649 Deduction under section 3-F(2)(b)(iii) of the U.P. Trade Tax Act, 1948 is available only if the dealer proves that the relevant goods had already suffered tax, or were liable to tax, at an earlier stage. The provision operates through section 3-F's non obstante clause and applies to the transfer of property in goods involved in execution of a works contract. On the facts, no material showed that tax had been levied or was leviable on cement, sariya and bricks, so the dealer could not claim the deduction merely because it was not the manufacturer or importer. The Revenue's disallowance was therefore upheld. Case-Laws VAT and Sales Tax Thu, 19 Jan 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162649