2015 (2) TMI 270

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.... the Appellant : K.P. Upadhyay, Chief Standing Counsel, For the Respondent : S.K. Posti JUDGMENT:- The judgment of the court was delivered by BARIN GHOSH C.J.-After the creation of the State of Uttarakhand, purchases were made by the respondent-assessee, which purchases were used for manufacturing or packaging of the goods manufactured by the respondent-assessee. The goods so manu....

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....restrictions as may be specified in the said notification, be deducted from the tax payable on the sale of such goods-" 2. The purchases, in terms of the provisions of section 4BB of the Act, are required to be made inside the State for the purpose of taking advantage of the provisions of section 4BB of the Act. The appellant-Revenue contended that since the purchase was made from the State of ....

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....or applies, and territorial references in any such law to the State of Uttar Pradesh shall, until otherwise provided by a competent Legislature or other competent authority be construed as meaning the territories within the existing State of Uttar Pradesh before the appointed day." 4. Part II of the Reorganization Act contains four sections, namely, sections 3, 4, 5 and 6. Section 3 forms the n....

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.... State of Uttar Pradesh before the appointed day, i.e., before creation of the State of Uttarakhand. 5. That being the situation, the conclusion would be that the State mentioned in section 4BB of the U.P. Trade Tax Act, 1948 shall mean the terri tories of the State of Uttar Pradesh as well as the territories of the State of Uttarakhand until such time, the competent Legislature of the State of....