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1988 (5) TMI 327 - SC - VAT and Sales TaxWhether rule 25-A(5) of the U.P. Sales Tax Rules, 1948 in so far as it stipulates that a "recognition certificate" issued for purposes of section 4-B of the U.P. Sales Tax Act, 1948 "shall take effect from the date of its issue" is inconsistent with, does not carry out the purposes of and, therefore, is ultra vires, section 4-B of the U.P. Sales Tax Act, 1948? Held that:- Appeal dismissed. There is nothing unreasonable in this construction of section 4-B. Indeed by the 1978 Amendment, this position has been made clear in the rule itself which, after the amendment, expressly provides that the certificate will take effect from the date of the application made by the dealer and not merely from the date of the issue.
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