https://www.taxtmi.com/caselaws?id=365690 Deduction under Section 3-F(2)(b)(iii) of the U.P. Trade Tax Act, 1948, could not be denied on a cursory view based only on interception of the vehicle and the driver's statement where the dealer claimed the goods were aluminium sheets purchased from a registered dealer and merely cut for transport. The proper inquiry was whether the goods were connected with the alleged works contract, whether purchase and tax payment were proved, and whether similar deductions had been allowed in earlier years. The Tribunal's order was set aside and the matter remanded for fresh decision after considering the disputed factual and legal issues and any permissible additional evidence. en-us Fri, 10 Aug 2018 00:00:00 +0530 Tue, 04 Jun 2019 10:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=365690 Deduction under Section 3-F(2)(b)(iii) of the U.P. Trade Tax Act, 1948, could not be denied on a cursory view based only on interception of the vehicle and the driver's statement where the dealer claimed the goods were aluminium sheets purchased from a registered dealer and merely cut for transport. The proper inquiry was whether the goods were connected with the alleged works contract, whether purchase and tax payment were proved, and whether similar deductions had been allowed in earlier years. The Tribunal's order was set aside and the matter remanded for fresh decision after considering the disputed factual and legal issues and any permissible additional evidence. Case-Laws VAT and Sales Tax Fri, 10 Aug 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=365690