https://www.taxtmi.com/caselaws?id=164769 A dealer entitled only to concessional tax on refined furnace oil issued form IIIB stating that the purchases were totally exempt from tax, and that wrong declaration supplied the factual basis for applying section 3B of the U.P. Trade Tax Act, 1948. The Court held that the dealer was bound by its own representation and could not avoid liability by relying on mistake, the absence of a form field distinguishing full and partial exemption, or the selling dealer's tax position. Earlier authorities were distinguished on materially different facts. Section 3B was therefore correctly invoked, and the dealer remained liable for the differential tax. 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 A dealer entitled only to concessional tax on refined furnace oil issued form IIIB stating that the purchases were totally exempt from tax, and that wrong declaration supplied the factual basis for applying section 3B of the U.P. Trade Tax Act, 1948. The Court held that the dealer was bound by its own representation and could not avoid liability by relying on mistake, the absence of a form field distinguishing full and partial exemption, or the selling dealer's tax position. Earlier authorities were distinguished on materially different facts. Section 3B was therefore correctly invoked, and the dealer remained liable for the differential tax. Case-Laws VAT and Sales Tax Thu, 24 Jul 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164769