https://www.taxtmi.com/caselaws?id=163813 Section 15A(1)(qq) of the U.P. Trade Tax Act applies only where there is material showing realization of trade tax, or an amount in lieu of tax, by giving it a different name or colour under section 8A(2)(a). A composite sale price, even for goods produced at exempt and non-exempt units, does not by itself establish disguised tax collection, particularly where invoices state that trade tax is not charged and no contrary material exists. Alternative remedy is not an absolute bar to writ relief when the notice is without jurisdiction. The impugned notices and penalty proceedings were therefore quashed. en-us Thu, 20 Nov 2008 00:00:00 +0530 Mon, 24 Nov 2014 19:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163813 Section 15A(1)(qq) of the U.P. Trade Tax Act applies only where there is material showing realization of trade tax, or an amount in lieu of tax, by giving it a different name or colour under section 8A(2)(a). A composite sale price, even for goods produced at exempt and non-exempt units, does not by itself establish disguised tax collection, particularly where invoices state that trade tax is not charged and no contrary material exists. Alternative remedy is not an absolute bar to writ relief when the notice is without jurisdiction. The impugned notices and penalty proceedings were therefore quashed. Case-Laws VAT and Sales Tax Thu, 20 Nov 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163813