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🔎 Case Laws - Adv. Search ❯
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        High Court Rules Tax Rate Increase Not Retroactive Under U.P. Trade Tax Act

        M/s R.K. Associates Versus State Of U.P. And Others

        M/s R.K. Associates Versus State Of U.P. And Others - TMI The petitioner, a civil contractor, applied for compounding tax liability under Section 7-D of the U.P. Trade Tax Act at 2 percent for the assessment year 2010-2011. A subsequent Government Order raised the rate to 4 percent. The High Court ruled that the new rate would not apply retrospectively, and the petition was disposed of. The petitioner can challenge the Government Order in the future.

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