https://www.taxtmi.com/caselaws?id=331539 Section 4B(1)(a-1) of the Uttar Pradesh Trade Tax Act, 1948 and the Notification dated 29.08.2003 were construed to cover wheat sold or supplied by the first purchaser to a recognised roller flour mill. The phrase "or supplied" was held to be substantive and not redundant, and the non-obstante wording of Section 4B prevailed over Section 3D. The marginal note referring to "certain manufacturers" could not override the text of the provision. Conditions in the notification were read according to whether the transaction was a supply or a sale, so supplier-specific requirements could not be denied on the basis of seller-only conditions. The exemption was available and the tax demand could not stand. en-us Fri, 22 Jul 2016 00:00:00 +0530 Fri, 26 Aug 2016 13:56:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=331539 Section 4B(1)(a-1) of the Uttar Pradesh Trade Tax Act, 1948 and the Notification dated 29.08.2003 were construed to cover wheat sold or supplied by the first purchaser to a recognised roller flour mill. The phrase "or supplied" was held to be substantive and not redundant, and the non-obstante wording of Section 4B prevailed over Section 3D. The marginal note referring to "certain manufacturers" could not override the text of the provision. Conditions in the notification were read according to whether the transaction was a supply or a sale, so supplier-specific requirements could not be denied on the basis of seller-only conditions. The exemption was available and the tax demand could not stand. Case-Laws VAT and Sales Tax Fri, 22 Jul 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=331539