https://www.taxtmi.com/caselaws?id=380493 Amended trade tax notification reducing the rate for old, discarded, unserviceable or obsolete machinery, stores or vehicles had to be applied for the relevant assessment period, so taxing the disputed turnover at 10% was unsustainable and the correct rate was 4%. Section 12B of the U.P. Trade Tax Act permits additional evidence at the appellate stage where statutory conditions are met, and a declaration certificate issued after the first appellate order could not be rejected merely for delay; it ought to have been considered. The matter was remanded for a fresh order in light of these findings. en-us Fri, 17 May 2019 00:00:00 +0530 Thu, 23 May 2019 07:13:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=380493 Amended trade tax notification reducing the rate for old, discarded, unserviceable or obsolete machinery, stores or vehicles had to be applied for the relevant assessment period, so taxing the disputed turnover at 10% was unsustainable and the correct rate was 4%. Section 12B of the U.P. Trade Tax Act permits additional evidence at the appellate stage where statutory conditions are met, and a declaration certificate issued after the first appellate order could not be rejected merely for delay; it ought to have been considered. The matter was remanded for a fresh order in light of these findings. Case-Laws VAT and Sales Tax Fri, 17 May 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=380493