https://www.taxtmi.com/caselaws?id=101881 The U.P. Sugarcane (Purchase Tax) Act, 1961 is treated as a State levy on the purchase of sugarcane, not legislation on controlled industry, because the taxing event is the purchase transaction and the measure falls within the State taxing field under pith and substance. The article also notes that taxation classifications may validly use weight and differentiate between factories and khandsari units where there is a reasonable basis and nexus with the levy. Incidental machinery provisions for collection do not convert the purchase tax into excise duty or colourable legislation. en-us Thu, 20 Sep 1979 00:00:00 +0530 Fri, 25 Jul 2014 11:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=101881 The U.P. Sugarcane (Purchase Tax) Act, 1961 is treated as a State levy on the purchase of sugarcane, not legislation on controlled industry, because the taxing event is the purchase transaction and the measure falls within the State taxing field under pith and substance. The article also notes that taxation classifications may validly use weight and differentiate between factories and khandsari units where there is a reasonable basis and nexus with the levy. Incidental machinery provisions for collection do not convert the purchase tax into excise duty or colourable legislation. Case-Laws VAT and Sales Tax Thu, 20 Sep 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=101881