https://www.taxtmi.com/caselaws?id=158791 A residuary notification issued under section 4-B of the Uttar Pradesh Trade Tax Act, 1948 was upheld as intra vires because the enabling provision allowed concessional tax or exemption in respect of "any goods" and did not require each item to be individually named. The court noted that the statutory scheme permitted a recognition certificate for goods used in manufacture, that earlier similar notifications had been issued, and that the exclusion of distilleries and breweries showed application of mind. A uniform concessional rate was treated as fiscal rationalisation, and the notification was not shown to be arbitrary or inconsistent with Article 14. en-us Mon, 22 Apr 1996 00:00:00 +0530 Thu, 07 Nov 2013 14:21:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158791 A residuary notification issued under section 4-B of the Uttar Pradesh Trade Tax Act, 1948 was upheld as intra vires because the enabling provision allowed concessional tax or exemption in respect of "any goods" and did not require each item to be individually named. The court noted that the statutory scheme permitted a recognition certificate for goods used in manufacture, that earlier similar notifications had been issued, and that the exclusion of distilleries and breweries showed application of mind. A uniform concessional rate was treated as fiscal rationalisation, and the notification was not shown to be arbitrary or inconsistent with Article 14. Case-Laws VAT and Sales Tax Mon, 22 Apr 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158791