https://www.taxtmi.com/caselaws?id=187643 Section 3B of the U.P. Trade Tax Act applies only where a false or wrong declaration or certificate at the time of purchase causes tax otherwise leviable to be avoided or reduced. A recognition certificate under Section 4B(2) permits purchase of raw material for manufacture of notified goods intended for sale in the State, inter-State trade, or export. Where raw material was purchased against Form 3B for manufacture of notified goods, a subsequent stock transfer of part of the finished goods did not by itself prove a false declaration at the time of purchase. The demand was therefore not sustainable and the assessee succeeded. en-us Mon, 02 May 2005 00:00:00 +0530 Sat, 29 Oct 2016 13:10:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=187643 Section 3B of the U.P. Trade Tax Act applies only where a false or wrong declaration or certificate at the time of purchase causes tax otherwise leviable to be avoided or reduced. A recognition certificate under Section 4B(2) permits purchase of raw material for manufacture of notified goods intended for sale in the State, inter-State trade, or export. Where raw material was purchased against Form 3B for manufacture of notified goods, a subsequent stock transfer of part of the finished goods did not by itself prove a false declaration at the time of purchase. The demand was therefore not sustainable and the assessee succeeded. Case-Laws VAT and Sales Tax Mon, 02 May 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=187643