https://www.taxtmi.com/caselaws?id=163121 The court upheld the Tribunal's decision that REP licences are intangible goods, and the dealer was neither a manufacturer nor an importer. Consequently, the dealer was not liable to pay tax on the sale of REP licences. The court dismissed the revision, noting that REP licences are considered goods for taxation purposes but clarified that the dealer did not fall under the definition of a manufacturer or importer under the U.P. Trade Tax Act, 1948. en-us Thu, 09 Mar 2006 00:00:00 +0530 Sat, 22 Mar 2014 12:52:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163121 The court upheld the Tribunal's decision that REP licences are intangible goods, and the dealer was neither a manufacturer nor an importer. Consequently, the dealer was not liable to pay tax on the sale of REP licences. The court dismissed the revision, noting that REP licences are considered goods for taxation purposes but clarified that the dealer did not fall under the definition of a manufacturer or importer under the U.P. Trade Tax Act, 1948. Case-Laws VAT and Sales Tax Thu, 09 Mar 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163121