https://www.taxtmi.com/caselaws?id=167914 Under the U.P. Trade Tax scheme, Form IIIB for concessional purchase of raw material is available only where the goods are to be used in the recognised manufacturing unit covered by the recognition certificate within the State. A declaration issued for tendu patta intended for use in a unit outside the State was treated as contrary to the statutory requirement and, because it was knowingly issued for an impermissible use, attracted liability for a false declaration. The earlier Delhi ruling in Polestar Electronic was distinguished on the basis of different statutory wording and form restrictions. en-us Mon, 29 Aug 2011 00:00:00 +0530 Thu, 01 Jan 2015 22:09:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167914 Under the U.P. Trade Tax scheme, Form IIIB for concessional purchase of raw material is available only where the goods are to be used in the recognised manufacturing unit covered by the recognition certificate within the State. A declaration issued for tendu patta intended for use in a unit outside the State was treated as contrary to the statutory requirement and, because it was knowingly issued for an impermissible use, attracted liability for a false declaration. The earlier Delhi ruling in Polestar Electronic was distinguished on the basis of different statutory wording and form restrictions. Case-Laws VAT and Sales Tax Mon, 29 Aug 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167914