2005 (7) TMI 624

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....x Act, 1948, was originally filed by the Commissioner of Sales Tax, Uttar Pradesh, before the Allahabad High Court in the year 1993 and received by this Court on transfer under section 35 of the U.P. Reorganization Act, 2000, for its disposal. 2.. The revision is directed against the order dated September 30, 1992 passed by the Sales Tax Tribunal, Haldwani, in second appeal Nos. 78 of 1991 and ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....d by the department exemption certificate under sections 4-A and 4-B of the aforesaid Act. As such, he was exempted from the payment of tax being the new unit in the State. However, the assessee, being an exempted unit was not competent to issue form III-C(2) to the purchasers, as issuance of such form would have further exempted the purchasers from the liability of the tax. Had the assessee be....