https://www.taxtmi.com/caselaws?id=249451 The court ruled in favor of the petitioner, a construction company, in a case concerning the entitlement to concessional tax rates under the U.P. VAT Act. The court held that the petitioner qualified as a manufacturer under the Act, allowing them to avail tax benefits. The Commissioner's order and show cause notice were deemed erroneous, and the court quashed them. A writ of mandamus was issued directing the Deputy Commissioner to provide the petitioner with the necessary certificates for purchasing raw materials at concessional rates, specifically diesel oil and furnace oil for manufacturing Hot Mix materials. en-us Mon, 19 May 2014 00:00:00 +0530 Sat, 18 Jul 2015 12:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=249451 The court ruled in favor of the petitioner, a construction company, in a case concerning the entitlement to concessional tax rates under the U.P. VAT Act. The court held that the petitioner qualified as a manufacturer under the Act, allowing them to avail tax benefits. The Commissioner's order and show cause notice were deemed erroneous, and the court quashed them. A writ of mandamus was issued directing the Deputy Commissioner to provide the petitioner with the necessary certificates for purchasing raw materials at concessional rates, specifically diesel oil and furnace oil for manufacturing Hot Mix materials. Case-Laws VAT and Sales Tax Mon, 19 May 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=249451