https://www.taxtmi.com/caselaws?id=390943 Purchase tax under the U.P. Trade Tax Act depends on whether the dealer can bring its transactions within proviso (iii), which excludes liability where goods are resold within the State, in inter-State trade or commerce, or exported out of India in the same form and condition as purchased. The record showed that the authorities had not properly examined the import of this proviso against the revisionist's transactions, and the factual requirement of resale in the same form and condition needed verification. The matter was therefore remitted to the Tribunal for fresh determination of the proviso's applicability. en-us Wed, 08 Jan 2020 00:00:00 +0530 Wed, 15 Jan 2020 06:15:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=390943 Purchase tax under the U.P. Trade Tax Act depends on whether the dealer can bring its transactions within proviso (iii), which excludes liability where goods are resold within the State, in inter-State trade or commerce, or exported out of India in the same form and condition as purchased. The record showed that the authorities had not properly examined the import of this proviso against the revisionist's transactions, and the factual requirement of resale in the same form and condition needed verification. The matter was therefore remitted to the Tribunal for fresh determination of the proviso's applicability. Case-Laws VAT and Sales Tax Wed, 08 Jan 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=390943