https://www.taxtmi.com/caselaws?id=164569 Deduction under section 3F(2)(b)(i) of the U.P. Trade Tax Act cannot be denied merely because Central sales tax was not shown as paid where the goods were brought from outside Uttar Pradesh and were liable to tax under the Central Sales Tax Act. The decisive factor is the inter-State character of the transaction, as shown by the record and counter-affidavit, not proof of actual CST payment. On that basis, the assessee was entitled to be charged at the rate applicable under the Central Sales Tax Act for rori, and the Tribunal's order was modified accordingly. en-us Tue, 12 Jan 2010 00:00:00 +0530 Sat, 26 Apr 2014 10:42:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164569 Deduction under section 3F(2)(b)(i) of the U.P. Trade Tax Act cannot be denied merely because Central sales tax was not shown as paid where the goods were brought from outside Uttar Pradesh and were liable to tax under the Central Sales Tax Act. The decisive factor is the inter-State character of the transaction, as shown by the record and counter-affidavit, not proof of actual CST payment. On that basis, the assessee was entitled to be charged at the rate applicable under the Central Sales Tax Act for rori, and the Tribunal's order was modified accordingly. Case-Laws VAT and Sales Tax Tue, 12 Jan 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164569