{"id":200294,"date":"2018-08-18T15:00:27","date_gmt":"2018-08-18T09:30:27","guid":{"rendered":"https:\/\/www.scconline.com\/blog\/?p=200294"},"modified":"2018-08-22T12:38:14","modified_gmt":"2018-08-22T07:08:14","slug":"assessee-liable-under-section-3-b-of-the-u-p-trade-tax-act-1948-no-error-in-findings-of-tribunal-found","status":"publish","type":"post","link":"https:\/\/www.scconline.com\/blog\/post\/2018\/08\/18\/assessee-liable-under-section-3-b-of-the-u-p-trade-tax-act-1948-no-error-in-findings-of-tribunal-found\/","title":{"rendered":"Assessee liable under Section 3-B of the U.P. Trade Tax Act, 1948; no error in findings of Tribunal found"},"content":{"rendered":"<p style=\"text-align: justify;\"><strong>Allahabad High Court: <\/strong>A Single Judge Bench comprising of Surya Prakash Kesarwani, J., dealt with a question where petitioner\/Assessee was engaged in the manufacturing and sale of sugar and its bagasse. Petitioner was held liable under Section 3-B of the U.P. Trade Tax Act, 1948 on the ground that he had issued a false certificate of declaration.<\/p>\n<p style=\"text-align: justify;\">The facts of the case are that the petitioner was alleged of consuming purchased diesel oil when the manufacturing units were closed. According to the recognition certificate, diesel oil was purchased on concessional rate of tax against form 3 Kha. As per Section 4B of the Act a recognition certificate is provided through which concessional rate of tax is applied in the manufacture of a final product. With regard to the recognition certificate, the petitioner contended that the diesel oil was used for maintenance of machine when the manufacturing units were closed and not for manufacturing a final product. The Tribunal found no basis for this contention as petitioner failed to show how the diesel oil was used in the maintenance of machine. High Court found no error in the findings of tribunal.<\/p>\n<p style=\"text-align: justify;\">Another issue which arose questioned the sale of bagasse on which no tax was paid under Section 13 of U.P. Sugarcane (Purchase Tax) Act, 1961. With regard to this issue, Court was of the view that if on purchase of sugarcane, tax is paid then there is no requirement of paying tax on sale of bagasse as per Act 1961. Since petitioner failed to pay tax on purchase of sugarcane, he was liable to pay tax on sale of bagasse. Court found no merit and therefore this revision was dismissed.[Kanoria Sugar and General Mfg. Co. Ltd v. \u00a0CCT,<a href=\"http:\/\/www.scconline.com\/DocumentLink\/51tl8BOO\"><b>2018 SCC OnLine All 1108<\/b><\/a>, order dated 01-05-2018]<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Allahabad High Court: A Single Judge Bench comprising of Surya Prakash Kesarwani, J., dealt with a question where petitioner\/Assessee was engaged in <\/p>\n","protected":false},"author":8808,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[3,10],"tags":[31242,31499,31497,31496,31498],"class_list":["post-200294","post","type-post","status-publish","format-standard","hentry","category-casebriefs","category-highcourts","tag-assessee","tag-certificate-of-declaration","tag-manufacturing","tag-section-3-b-of-the-u-p-trade-tax-act1948","tag-sugar"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v27.4 (Yoast SEO v27.4) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>Assessee liable under Section 3-B of the U.P. 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