https://www.taxtmi.com/caselaws?id=163908 Cotton-coated fabrics sold by the dealer were treated as exempt under the notification issued under section 4 of the U. P. Trade Tax Act, 1948, because the turnover related only to cotton fabrics covered by the entry for cotton fabrics of all varieties. The revenue failed to show that any goods other than cotton-coated fabrics were purchased or sold. Tax could not be levied merely because the goods had been imported against a declaration form, where the same exempt goods were later sold and no taxable item was established. The revisions challenging the Tribunal's finding accordingly failed. en-us Thu, 24 Aug 2006 00:00:00 +0530 Mon, 14 Apr 2014 12:50:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163908 Cotton-coated fabrics sold by the dealer were treated as exempt under the notification issued under section 4 of the U. P. Trade Tax Act, 1948, because the turnover related only to cotton fabrics covered by the entry for cotton fabrics of all varieties. The revenue failed to show that any goods other than cotton-coated fabrics were purchased or sold. Tax could not be levied merely because the goods had been imported against a declaration form, where the same exempt goods were later sold and no taxable item was established. The revisions challenging the Tribunal's finding accordingly failed. Case-Laws VAT and Sales Tax Thu, 24 Aug 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163908