https://www.taxtmi.com/caselaws?id=190538 Turnover was held non-taxable where the Tribunal found, on evidence, that the dealer acted as a commission agent and despatched goods to traders outside Uttar Pradesh; that factual finding was not shown to be perverse, so revisional interference was declined. Interest under Section 8(1) of the U.P. Sales Tax Act was nevertheless held leviable on unpaid purchase tax because the exemption certificate covered only sales of manufactured goods, while exemption from purchase tax on raw materials depended on a separate recognition certificate under Section 4-B, which the dealer did not hold. A claim of bona fide belief failed where the statutory position was clear and unsupported by due care. en-us Mon, 07 Dec 1998 00:00:00 +0530 Sat, 18 Feb 2017 13:17:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=190538 Turnover was held non-taxable where the Tribunal found, on evidence, that the dealer acted as a commission agent and despatched goods to traders outside Uttar Pradesh; that factual finding was not shown to be perverse, so revisional interference was declined. Interest under Section 8(1) of the U.P. Sales Tax Act was nevertheless held leviable on unpaid purchase tax because the exemption certificate covered only sales of manufactured goods, while exemption from purchase tax on raw materials depended on a separate recognition certificate under Section 4-B, which the dealer did not hold. A claim of bona fide belief failed where the statutory position was clear and unsupported by due care. Case-Laws VAT and Sales Tax Mon, 07 Dec 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=190538