https://www.taxtmi.com/caselaws?id=250099 Form IIIB under Rule 25B of the U.P. Trade Tax Rules, 1948 is required to claim concessional tax on goods purchased as raw material for manufacture of notified goods. A declaration form covering transactions for more than one quarter was not, by itself, a valid basis to the concession, because the tax rate for the commodity ordinarily remained unchanged throughout the assessment year and the defect did not affect entitlement in the absence of other illegality. The dealer's claim to the concessional rate was therefore upheld and the Revenue's objection failed. en-us Wed, 19 Jun 2013 00:00:00 +0530 Sat, 02 Aug 2014 09:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=250099 Form IIIB under Rule 25B of the U.P. Trade Tax Rules, 1948 is required to claim concessional tax on goods purchased as raw material for manufacture of notified goods. A declaration form covering transactions for more than one quarter was not, by itself, a valid basis to the concession, because the tax rate for the commodity ordinarily remained unchanged throughout the assessment year and the defect did not affect entitlement in the absence of other illegality. The dealer's claim to the concessional rate was therefore upheld and the Revenue's objection failed. Case-Laws VAT and Sales Tax Wed, 19 Jun 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=250099