2005 (7) TMI 633

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....M/s. Sadi Ram Ganga Prasad Ltd. with the Trade Tax Department and had obtained recognition certificate under section 4B(2) of the U. P. Trade Tax Act, 1948 hereinafter referred to as ("the Act") for the purchase of wheat for manufacturing of atta, maida, sooji on concessional rates. It is authorised to purchase tin plates at concessional rates of tax for the purpose of manufacturing tin containers....

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....rasad Ltd., which is a company and registered dealer as such with the department. The assessing authority levied penalty on the premise that the transfer of tin containers thus purchased against form 3-B to other units of company amounts to breach of section 4B(2) of the Act. The Deputy Commissioner (Appeal) set aside the aforesaid order on the ground that the transfer of the tin containers to ....

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....wal, learned Senior Counsel for the dealer/ opposite party contended that M/s. Sadi Ram Ganga Prasad has three units and recognition certificate was granted to M/s. Sadi Ram Ganga Prasad and, therefore, the transfer of tin containers from one unit to another of the dealer would not amount to violation of section 4B(2) and 4B(6) of the Act. I have given my careful consideration to the respective....