https://www.taxtmi.com/caselaws?id=127805 A conditional exemption under the U.P. Sales Tax Act was treated as valid where it applied only to specified dealers who obtained exemption certificates on payment of fees linked to turnover. The scheme was held to fall within the Government's power to exempt sales by specified dealers and to prescribe fees in lieu of tax, because the fee operated as capitalised tax rather than a mere administrative charge. The notification did not create a general exemption for all dealers in foodgrains; a dealer could either accept the conditional benefit or remain governed by the general charging provision. The challenge therefore failed. en-us Fri, 11 Apr 1958 00:00:00 +0530 Mon, 18 Mar 2013 13:16:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127805 A conditional exemption under the U.P. Sales Tax Act was treated as valid where it applied only to specified dealers who obtained exemption certificates on payment of fees linked to turnover. The scheme was held to fall within the Government's power to exempt sales by specified dealers and to prescribe fees in lieu of tax, because the fee operated as capitalised tax rather than a mere administrative charge. The notification did not create a general exemption for all dealers in foodgrains; a dealer could either accept the conditional benefit or remain governed by the general charging provision. The challenge therefore failed. Case-Laws VAT and Sales Tax Fri, 11 Apr 1958 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127805