2003 (5) TMI 484

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....ax Tribunal, Bench II, Ghaziabad, in Second Appeal No. 29 of 1995 for the assessment year 1987-88. 2.. The assessee opposite party is a recognition certificate holder and was authorised to purchase raw material under section 4-B of the U.P. Trade Tax Act, 1948. The penalty proceedings under section 4-B(5) of the Act were initiated by the department on the plea that the dealer after making purch....

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....requires any goods, referred to in subsection (1) for use in the manufacture by him, in the State of any notified goods, or in the packing of such notified goods manufactured or processed by him, and such notified goods are intended to be sold by him in the State or in the course of inter-State trade or commerce or in the course of export out of India, he may apply to the assessing authority in su....