https://www.taxtmi.com/caselaws?id=163170 Concessional tax treatment under section 4B(1)(a1) of the U.P. Trade Tax Act applies only to declared goods taxable under section 3D(1) and remains subject to the recognition certificate condition in section 4B(2). Because rice bran is not a declared commodity and the dealer did not hold a recognition certificate, the statutory preconditions for the concession were not met. The earlier Tribunal view could not prevail against the later binding interpretation, and the concessional rate was therefore not admissible on purchases of rice bran. en-us Wed, 28 Mar 2007 00:00:00 +0530 Tue, 25 Mar 2014 11:31:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163170 Concessional tax treatment under section 4B(1)(a1) of the U.P. Trade Tax Act applies only to declared goods taxable under section 3D(1) and remains subject to the recognition certificate condition in section 4B(2). Because rice bran is not a declared commodity and the dealer did not hold a recognition certificate, the statutory preconditions for the concession were not met. The earlier Tribunal view could not prevail against the later binding interpretation, and the concessional rate was therefore not admissible on purchases of rice bran. Case-Laws VAT and Sales Tax Wed, 28 Mar 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163170