https://www.taxtmi.com/caselaws?id=383934 Purchase tax under the Uttar Pradesh Trade Tax Act can apply to a registered dealer buying from an unregistered dealer without payment of tax, even if the seller is below the registration threshold. Old and obsolete machinery cannot be taxed at the higher rate reserved for new machinery where the record shows the goods were old and no proof of new condition exists. Lease rent received for transfer of equipment remains taxable where the equipment was leased in the course of business and the later refund does not negate liability. Cement and iron supplied to contractors under works contracts are treated as sales when property in the goods passes through deduction from bills. en-us Wed, 31 Jul 2019 00:00:00 +0530 Sat, 03 Aug 2019 07:31:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=383934 Purchase tax under the Uttar Pradesh Trade Tax Act can apply to a registered dealer buying from an unregistered dealer without payment of tax, even if the seller is below the registration threshold. Old and obsolete machinery cannot be taxed at the higher rate reserved for new machinery where the record shows the goods were old and no proof of new condition exists. Lease rent received for transfer of equipment remains taxable where the equipment was leased in the course of business and the later refund does not negate liability. Cement and iron supplied to contractors under works contracts are treated as sales when property in the goods passes through deduction from bills. Case-Laws VAT and Sales Tax Wed, 31 Jul 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=383934