https://www.taxtmi.com/caselaws?id=164765 The court quashed the notices issued under section 21 of the U.P. Trade Tax Act and the Central Sales Tax Act, finding them unsustainable. The petitioner's challenge to the legality and jurisdiction of the proceedings initiated under section 21 was upheld, emphasizing the need for relevant material to support the belief of tax evasion. The court also highlighted that the petitioner could not be held liable for tax on the purchase of menthol oil due to the selling dealer's failure to disclose necessary details. Ultimately, the petition succeeded, and no costs were awarded. en-us Wed, 15 Jul 2009 00:00:00 +0530 Wed, 05 Nov 2014 14:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164765 The court quashed the notices issued under section 21 of the U.P. Trade Tax Act and the Central Sales Tax Act, finding them unsustainable. The petitioner's challenge to the legality and jurisdiction of the proceedings initiated under section 21 was upheld, emphasizing the need for relevant material to support the belief of tax evasion. The court also highlighted that the petitioner could not be held liable for tax on the purchase of menthol oil due to the selling dealer's failure to disclose necessary details. Ultimately, the petition succeeded, and no costs were awarded. Case-Laws VAT and Sales Tax Wed, 15 Jul 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164765