https://www.taxtmi.com/caselaws?id=150096 A taxing clause in section 3-A(1) of the U.P. Sales Tax Act was found unconstitutional because it gave the State Government uncontrolled discretion to pick goods for single-point taxation and impose an enhanced rate without a guiding policy or effective safeguard. The court held that this created hostile discrimination under article 14, including by extending single-point taxation to goods ordinarily sold only once. The offending clause was severable and was struck down, while the remainder of the charging scheme continued to operate. The impugned notifications issued under the invalid clause also failed, and the turnover in question was required to be assessed under the general charging section. en-us Mon, 17 May 1971 00:00:00 +0530 Wed, 08 May 2013 16:38:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150096 A taxing clause in section 3-A(1) of the U.P. Sales Tax Act was found unconstitutional because it gave the State Government uncontrolled discretion to pick goods for single-point taxation and impose an enhanced rate without a guiding policy or effective safeguard. The court held that this created hostile discrimination under article 14, including by extending single-point taxation to goods ordinarily sold only once. The offending clause was severable and was struck down, while the remainder of the charging scheme continued to operate. The impugned notifications issued under the invalid clause also failed, and the turnover in question was required to be assessed under the general charging section. Case-Laws VAT and Sales Tax Mon, 17 May 1971 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150096