https://www.taxtmi.com/caselaws?id=162676 Movement of tin containers between different units of the same company was treated as an internal adjustment, not a transfer from one person to another. Because the recognition certificate stood in the company's name, intra-company movement did not breach the concessional purchase conditions attached to section 4B of the U.P. Trade Tax Act, 1948. Penalty under section 4B(6) was therefore unsustainable, and the order cancelling the penalty was left undisturbed. en-us Fri, 15 Jul 2005 00:00:00 +0530 Wed, 12 Mar 2014 15:11:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162676 Movement of tin containers between different units of the same company was treated as an internal adjustment, not a transfer from one person to another. Because the recognition certificate stood in the company's name, intra-company movement did not breach the concessional purchase conditions attached to section 4B of the U.P. Trade Tax Act, 1948. Penalty under section 4B(6) was therefore unsustainable, and the order cancelling the penalty was left undisturbed. Case-Laws VAT and Sales Tax Fri, 15 Jul 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162676