https://www.taxtmi.com/caselaws?id=192066 Sales of packing material to a manufacturer holding a valid recognition certificate in Form 3-B under the U.P. Sales Tax Act were treated as exempt where the notified goods were covered by the certificate. The assessing authority could not deny the exemption by re-examining whether packing material ought to have been included, because the certificate-issuing authority was entrusted with verifying the application and could amend or cancel the certificate under the scheme. The certificate as issued had to be respected for the relevant period, and the selling dealer was entitled to the concessional treatment on sales of the certified goods. en-us Wed, 07 Jul 1982 00:00:00 +0530 Thu, 11 May 2017 17:08:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=192066 Sales of packing material to a manufacturer holding a valid recognition certificate in Form 3-B under the U.P. Sales Tax Act were treated as exempt where the notified goods were covered by the certificate. The assessing authority could not deny the exemption by re-examining whether packing material ought to have been included, because the certificate-issuing authority was entrusted with verifying the application and could amend or cancel the certificate under the scheme. The certificate as issued had to be respected for the relevant period, and the selling dealer was entitled to the concessional treatment on sales of the certified goods. Case-Laws VAT and Sales Tax Wed, 07 Jul 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=192066