HINDUSTAN VEGETABLE OILS CORPN. LTD. vs PROGRESSIVE INDUSTRIES .

The Supreme Court upheld the Allahabad High Court's decision regarding the applicability of Section 4-B(2) of the Uttar Pradesh Sales Tax Act, which allows dealers to apply for a recognition certificate for goods used in manufacturing notified goods. The Court clarified that the definition of 'goods required for use in manufacture' includes various materials and equipment as specified in the Act. The Court affirmed that the recognition certificate must be granted if the applicant meets the prescribed conditions, thereby reinforcing the statutory framework established by the Uttar Pradesh Sales Tax Rules.