https://www.taxtmi.com/caselaws?id=150328 A concessional purchase tax under section 4-B of the U.P. Sales Tax Act did not exclude levy of additional tax under section 3-F on declared goods. Section 4-B applied only to tax under specified charging provisions, while section 3-F operated as an independent charging provision; the levy remained valid so long as the combined tax burden stayed within the ceiling under section 15 of the Central Sales Tax Act. The differential treatment based on recognition certificates was also upheld because it did not place the assessee above similarly situated dealers or create unconstitutional discrimination. The challenge to the additional tax therefore failed. en-us Mon, 09 Oct 1972 00:00:00 +0530 Mon, 13 May 2013 13:04:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150328 A concessional purchase tax under section 4-B of the U.P. Sales Tax Act did not exclude levy of additional tax under section 3-F on declared goods. Section 4-B applied only to tax under specified charging provisions, while section 3-F operated as an independent charging provision; the levy remained valid so long as the combined tax burden stayed within the ceiling under section 15 of the Central Sales Tax Act. The differential treatment based on recognition certificates was also upheld because it did not place the assessee above similarly situated dealers or create unconstitutional discrimination. The challenge to the additional tax therefore failed. Case-Laws VAT and Sales Tax Mon, 09 Oct 1972 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150328