{"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":"

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

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

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,2018 SCC OnLine All 1108<\/b><\/a>, order dated 01-05-2018]<\/p>\n","protected":false},"excerpt":{"rendered":"

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":"\nAssessee liable under Section 3-B of the U.P. 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It was found that sale of assessee\u2019s land comes under exception of capital gains under Section\u2026","rel":"","context":"In "Case Briefs"","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"","src":"","width":0,"height":0},"classes":[]},{"id":207182,"url":"https:\/\/www.scconline.com\/blog\/post\/2018\/12\/25\/letters-sent-to-the-state-to-be-decided-first-where-assessee-was-unable-to-file-the-online-quarterly-returns\/","url_meta":{"origin":200294,"position":1},"title":"Letters sent to the State to be decided first where assessee was unable to file the online quarterly returns","author":"Bhumika Indulia","date":"December 25, 2018","format":false,"excerpt":"Punjab and Haryana High Court: Petitioner had filed this petition before a 2-Judge Bench of Ajay Kumar Mittal and Sudip Ahluwalia, JJ., under Article 226 of the constitution in nature of mandamus. Petitioner was engaged in the business of manufacturing of glass containers for which he purchased gas from GAIL\u2026","rel":"","context":"In "Case Briefs"","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"","src":"","width":0,"height":0},"classes":[]},{"id":281406,"url":"https:\/\/www.scconline.com\/blog\/post\/2023\/01\/11\/diversification-modernisation-advancement-of-technology-trade-tax-exemption-goods-manufacturing-supreme-court-legal-updates-research-news\/","url_meta":{"origin":200294,"position":2},"title":"Advancement of technology not \u201cdiversification\u201d; Trade tax exemption can be claimed only if goods of different nature are manufactured: Supreme Court","author":"Prachi Bhardwaj","date":"January 11, 2023","format":false,"excerpt":"The Supreme Court was hearing the case where a manufacturer was earlier manufacturing \u201cSpun Line Crown Cork\u201d used for sealing the glass bottles but now with the use of modern technologies, was manufacturing \u201cDouble Lip Dry Blend Crowns\u201d, also used for sealing the glass bottles.","rel":"","context":"In "Case Briefs"","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/01\/MicrosoftTeams-image-42.jpg?resize=350%2C200&ssl=1","width":350,"height":200},"classes":[]},{"id":299644,"url":"https:\/\/www.scconline.com\/blog\/post\/2023\/08\/19\/himachal-pradesh-hc-milk-cream-is-a-product-different-from-milk-hence-not-exempted-from-tax\/","url_meta":{"origin":200294,"position":3},"title":"Milk cream is a product different from milk, hence not exempted from tax: Himachal Pradesh High Court","author":"Editor","date":"August 19, 2023","format":false,"excerpt":"\u201cA person who wishes to buy milk cream would not go to the market and ask for milk. 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