https://www.taxtmi.com/caselaws?id=415085 The proviso to the definition of "dealer" under the Uttar Pradesh Value Added Tax Act, 2008 excludes a non-body corporate selling agricultural or horticultural produce grown by himself or on land in which he has an interest. The assessee invoked that exclusion in relation to produce stored and sold from such land, but the seizure order and appellate record did not show that the foundational facts were addressed. On that basis, the Court held that the revision did not disclose any question of law arising from the Tribunal's order, so interference under Section 58 was not warranted and the assessee's contention failed. en-us Mon, 22 Nov 2021 00:00:00 +0530 Fri, 26 Nov 2021 09:18:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=415085 The proviso to the definition of "dealer" under the Uttar Pradesh Value Added Tax Act, 2008 excludes a non-body corporate selling agricultural or horticultural produce grown by himself or on land in which he has an interest. The assessee invoked that exclusion in relation to produce stored and sold from such land, but the seizure order and appellate record did not show that the foundational facts were addressed. On that basis, the Court held that the revision did not disclose any question of law arising from the Tribunal's order, so interference under Section 58 was not warranted and the assessee's contention failed. Case-Laws VAT and Sales Tax Mon, 22 Nov 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=415085