SC Dismisses UP Trade Tax Appeals, Confirms Purchases on Behalf of Ex-UP Principals

Commissioner Commercial Tax U.P. Vs S/S Sanjay Traders (Supreme Court of India) Supreme Court of India has dismissed an appeal filed by the Commissioner Commercial Tax, U.P., against S/S Sanjay Traders. The case involved a challenge to three concurrent lower court findings which held that the trader’s purchases were taxable under Section 30(1) of the UP Trade Tax Act. Supreme Court upheld the revision order, confirming that the trader had successfully proven that the transactions were made on behalf of principals outside of Uttar Pradesh, were properly documented in the prescribed forms,...