https://www.taxtmi.com/caselaws?id=150616 Section 4-B of the U.P. Sales Tax Act was construed to protect a dealer's statutory entitlement to concessional tax once the prescribed preconditions for a recognition certificate were satisfied. The majority held that rule 25-A(5), by making the certificate effective only from the date of issue, went beyond the rule-making power and was ultra vires because it allowed administrative delay to defeat the concession. The concessional rate was therefore available from the date of application for the certificate. A dissenting view held that issuance before the concession could operate was required. en-us Wed, 03 Jan 1973 00:00:00 +0530 Mon, 20 May 2013 14:37:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150616 Section 4-B of the U.P. Sales Tax Act was construed to protect a dealer's statutory entitlement to concessional tax once the prescribed preconditions for a recognition certificate were satisfied. The majority held that rule 25-A(5), by making the certificate effective only from the date of issue, went beyond the rule-making power and was ultra vires because it allowed administrative delay to defeat the concession. The concessional rate was therefore available from the date of application for the certificate. A dissenting view held that issuance before the concession could operate was required. Case-Laws VAT and Sales Tax Wed, 03 Jan 1973 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150616