Supreme Court · 2016 INSC 7 · Decided 28 October 2016
Commissioner of Commercial Tax, U.P. v. M/S Oswal Greentech Limited
- Court
- Supreme Court of India
- Citation
- 2016 INSC 7 · [2016] 5 S.C.R. 851
- Case number
- CIVIL APPEAL No. 10430/2016
- Decided
- 28 October 2016
- Bench
- DIPAK MISRA, SHIVA KIRTI SINGH (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
Headnote
A B U.P. Trade Tax Act, 1948 - ss. 3B and 4B - Recognition certificate - Concessional rate oftax-Assessee holder of recognition certificate as per s. 4B - Purchase of raw material-natural gas at C the concessional rate of tax against Form Ill B - Manufacture of notified goods-fertilizers out of gas purchased - Transfer of finished goods outside the State of UP - Imposition of penalty by the Revenue since .. the assessee made stock transfer of the goods in violation of ss. 3B and 4B(2) - In appeal,. tribunal held inf av our of assessee - High Court upheld the said order - On appeal,
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