https://www.taxtmi.com/caselaws?id=102482 Section 29-A of the U.P. Sales Tax Act was upheld as within the State Legislature's competence under entry 54 of List II read with Article 246 because a refund mechanism for tax-like sums collected from purchasers was treated as ancillary and incidental to the power to tax sales or purchases of goods. The Court recognised that entry 54 has wide amplitude and can support provisions needed to make the taxing law effective, including measures protecting consumers from amounts recovered under the guise of tax. The earlier contrary view was rejected, and the challenge to the provision failed. en-us Wed, 29 Oct 1986 00:00:00 +0530 Tue, 29 Nov 2022 11:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=102482 Section 29-A of the U.P. Sales Tax Act was upheld as within the State Legislature's competence under entry 54 of List II read with Article 246 because a refund mechanism for tax-like sums collected from purchasers was treated as ancillary and incidental to the power to tax sales or purchases of goods. The Court recognised that entry 54 has wide amplitude and can support provisions needed to make the taxing law effective, including measures protecting consumers from amounts recovered under the guise of tax. The earlier contrary view was rejected, and the challenge to the provision failed. Case-Laws VAT and Sales Tax Wed, 29 Oct 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=102482