https://www.taxtmi.com/caselaws?id=314365 Ex-post facto approval for storing sugar in a godown outside factory premises was treated as sufficient compliance with the proviso to Section 3-A(1) of the U.P. Sugarcane Purchase Tax Act, 1961. The Court read "approval" to include confirmation, ratification and sanction, and distinguished it from "permission", noting that a prior-approval requirement must be stated clearly in the statute. Because tax had been paid before removal of the sugar bags and the authority later granted approval after finding no tax evasion, the statutory condition was satisfied and the penalty under Section 3-A(5) was not sustainable. en-us Mon, 14 Mar 2016 00:00:00 +0530 Tue, 04 Jun 2024 07:17:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=314365 Ex-post facto approval for storing sugar in a godown outside factory premises was treated as sufficient compliance with the proviso to Section 3-A(1) of the U.P. Sugarcane Purchase Tax Act, 1961. The Court read "approval" to include confirmation, ratification and sanction, and distinguished it from "permission", noting that a prior-approval requirement must be stated clearly in the statute. Because tax had been paid before removal of the sugar bags and the authority later granted approval after finding no tax evasion, the statutory condition was satisfied and the penalty under Section 3-A(5) was not sustainable. Case-Laws Indian Laws Mon, 14 Mar 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=314365