https://www.taxtmi.com/caselaws?id=164769 The High Court upheld the Tribunal's order requiring a dealer to pay differential tax due to wrongly claiming total exemption under the U.P. Trade Tax Act, 1948. Despite purchasing refined furnace oil at a concessional rate, the dealer incorrectly issued forms claiming full exemption, resulting in tax-free purchases. The court found the dealer liable for tax under section 3B, emphasizing the dealer's error in issuing forms and dismissing arguments regarding disclosure columns on the forms. The court ruled in favor of the assessing authority, dismissing the dealer's revision without costs. en-us Thu, 24 Jul 2008 00:00:00 +0530 Wed, 03 Dec 2014 15:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164769 The High Court upheld the Tribunal's order requiring a dealer to pay differential tax due to wrongly claiming total exemption under the U.P. Trade Tax Act, 1948. Despite purchasing refined furnace oil at a concessional rate, the dealer incorrectly issued forms claiming full exemption, resulting in tax-free purchases. The court found the dealer liable for tax under section 3B, emphasizing the dealer's error in issuing forms and dismissing arguments regarding disclosure columns on the forms. The court ruled in favor of the assessing authority, dismissing the dealer's revision without costs. Case-Laws VAT and Sales Tax Thu, 24 Jul 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164769