https://www.taxtmi.com/caselaws?id=433098 The HC concluded that the Assessee qualified as a "Manufacturing Dealer" under the Uttar Pradesh Tax on Entry of Goods Act, 2000 and the Uttar Pradesh Trade Tax Act, 1948. The Court set aside the Commercial Tax Tribunal's order, granting the Assessee's revision and allowing the exemption claim for machinery used in manufacturing, based on the first sale criterion. en-us Mon, 16 Jan 2023 00:00:00 +0530 Fri, 21 Jun 2024 17:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=433098 The HC concluded that the Assessee qualified as a "Manufacturing Dealer" under the Uttar Pradesh Tax on Entry of Goods Act, 2000 and the Uttar Pradesh Trade Tax Act, 1948. The Court set aside the Commercial Tax Tribunal's order, granting the Assessee's revision and allowing the exemption claim for machinery used in manufacturing, based on the first sale criterion. Case-Laws VAT and Sales Tax Mon, 16 Jan 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=433098