https://www.taxtmi.com/caselaws?id=351281 The exemption notification under Section 4-B of the Uttar Pradesh Trade Tax Act, 1948 was construed to apply where specified raw materials were used to manufacture goods that were exported out of India. The language of the notification focused on export of the manufactured goods and did not require the manufacturer and the ultimate exporter to be the same person. On that interpretation, the identity of the exporter was not the decisive condition, and exemption could not be denied solely because the manufacturer and exporter were different persons. en-us Fri, 17 Nov 2017 00:00:00 +0530 Thu, 23 Nov 2017 11:26:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=351281 The exemption notification under Section 4-B of the Uttar Pradesh Trade Tax Act, 1948 was construed to apply where specified raw materials were used to manufacture goods that were exported out of India. The language of the notification focused on export of the manufactured goods and did not require the manufacturer and the ultimate exporter to be the same person. On that interpretation, the identity of the exporter was not the decisive condition, and exemption could not be denied solely because the manufacturer and exporter were different persons. Case-Laws VAT and Sales Tax Fri, 17 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=351281