https://www.taxtmi.com/caselaws?id=159889 A statutory proviso already declared ultra vires could not be sustained, and the challenge to proviso (a) to section 18(8) of the M.P. General Sales Tax Act, 1958 therefore succeeded. However, the exclusion of major oil-seeds from the eligibility certificate, and the corresponding amendment to the registration certificate, was consistent with the unit's classification as a soya bean extracting plant and with the exemption scheme; that condition was upheld. The result was only partial success on the statutory challenge, while the remaining reliefs were refused and the refund direction followed from that limited success. en-us Tue, 05 Aug 1997 00:00:00 +0530 Tue, 03 Dec 2013 16:32:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159889 A statutory proviso already declared ultra vires could not be sustained, and the challenge to proviso (a) to section 18(8) of the M.P. General Sales Tax Act, 1958 therefore succeeded. However, the exclusion of major oil-seeds from the eligibility certificate, and the corresponding amendment to the registration certificate, was consistent with the unit's classification as a soya bean extracting plant and with the exemption scheme; that condition was upheld. The result was only partial success on the statutory challenge, while the remaining reliefs were refused and the refund direction followed from that limited success. Case-Laws VAT and Sales Tax Tue, 05 Aug 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159889