https://www.taxtmi.com/caselaws?id=164289 Eligibility certificates under the U.P. Trade Tax Act exempt only the specified goods manufactured by the dealer; they do not shield separate taxable trading activities. A dealer may operate as both manufacturer and trader, requiring assessment of turnover beyond exempt manufactured goods where survey material indicates trading activity. Revisional action may validly correct an assessment that treated the certificate as blanket immunity from tax, and remand for fresh assessment is justified to determine taxable turnover. The Tribunal's annulment of the revisional order was incorrect, and the revision succeeded. en-us Tue, 01 Jul 2008 00:00:00 +0530 Fri, 05 Dec 2014 16:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164289 Eligibility certificates under the U.P. Trade Tax Act exempt only the specified goods manufactured by the dealer; they do not shield separate taxable trading activities. A dealer may operate as both manufacturer and trader, requiring assessment of turnover beyond exempt manufactured goods where survey material indicates trading activity. Revisional action may validly correct an assessment that treated the certificate as blanket immunity from tax, and remand for fresh assessment is justified to determine taxable turnover. The Tribunal's annulment of the revisional order was incorrect, and the revision succeeded. Case-Laws VAT and Sales Tax Tue, 01 Jul 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164289