1995 (11) TMI 403

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....February 7, 1979 (annexure "3" to the petition), purportedly given under section 4-B(6) of the U.P. Trade Tax Act (briefly, "the Act") for the assessment year 1975-76. Undisputed facts are that the petitioner was granted a recognition certificate (annexure "1" to the writ petition) to purchase raw material, i.e., oil seed for the manufacture of oil at a concessional rate. An assessment order re....

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....case is whether the petitioner has violated the provisions of section 4-B(6) of the Act. Sub-section (6) of section 4-B which has been omitted with effect from May 14, 1994 at the relevant time, in so far as material, was that where a dealer, in whose favour a recognition certificate has been granted under sub-section (2), purchases any goods for use in the manufacture or packing of any notified g....

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....by notification dated November 17, 1975 and therefore, that is not covered by the expression "notified goods". These facts are not disputed by the Standing Counsel. We are, therefore, of the view that sub-section (6) of section 4-B cannot be said to have been violated, inasmuch as the notified goods have not been sold by the petitioner outside the State in view of sub-section (6) of section 4-B. S....