https://www.taxtmi.com/caselaws?id=164367 The dealer's claim for turnover adjustment under rule 44A(a) of the U.P. Trade Tax Rules, 1948, based on the return of tractors sold before a specific date was initially rejected by the assessing officer but later upheld by the Tribunal. The Tribunal justified allowing exemption on the sale return of tractors, emphasizing that structuring business affairs to avail legal benefits does not constitute tax evasion. The deduction of material service performance security deposit and labour service performance security deposits from the dealer's total turnover was deemed justified by the Tribunal, leading to the dismissal of both revisions without costs. en-us Mon, 07 Jul 2008 00:00:00 +0530 Tue, 22 Apr 2014 18:52:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164367 The dealer's claim for turnover adjustment under rule 44A(a) of the U.P. Trade Tax Rules, 1948, based on the return of tractors sold before a specific date was initially rejected by the assessing officer but later upheld by the Tribunal. The Tribunal justified allowing exemption on the sale return of tractors, emphasizing that structuring business affairs to avail legal benefits does not constitute tax evasion. The deduction of material service performance security deposit and labour service performance security deposits from the dealer's total turnover was deemed justified by the Tribunal, leading to the dismissal of both revisions without costs. Case-Laws VAT and Sales Tax Mon, 07 Jul 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164367