B.S.A. Corporation Versus Commissioner of Trade Tax, U.P. Lucknow - VAT and Sales Tax - ALLAHABAD HIGH COURT - HC - Sale tax liability - Purchase of used/second hand arms from licensees - Whether the assessee can be recognized as a manufacturer in respect of used/second hand arms purchased by him from the licensees - Held that - The assessee is said to have supplied the list of the persons/licensees from whom the old arms were purchased along with their complete details. The supply of said list ................................... VAT and Sales Tax - Case Laws
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