https://www.taxtmi.com/caselaws?id=149788 Bricks could not be brought within the U.P. Sales Tax Act's single-point special taxation scheme because the normal trade structure in Uttar Pradesh did not show successive dealer sales; manufacturers sold directly to consumers, so the statutory basis for selection under section 3-A was absent. The special-rate notifications for bricks were therefore invalid. The later Validation Ordinance did not cure the defect, because a validation clause cannot extend the levy to goods outside the substantive scope of the provision, and the amended language still required a real taxable point chosen from among dealer sales. The special levy on bricks remained inapplicable. en-us Tue, 03 Mar 1970 00:00:00 +0530 Fri, 03 May 2013 15:14:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=149788 Bricks could not be brought within the U.P. Sales Tax Act's single-point special taxation scheme because the normal trade structure in Uttar Pradesh did not show successive dealer sales; manufacturers sold directly to consumers, so the statutory basis for selection under section 3-A was absent. The special-rate notifications for bricks were therefore invalid. The later Validation Ordinance did not cure the defect, because a validation clause cannot extend the levy to goods outside the substantive scope of the provision, and the amended language still required a real taxable point chosen from among dealer sales. The special levy on bricks remained inapplicable. Case-Laws VAT and Sales Tax Tue, 03 Mar 1970 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=149788