https://www.taxtmi.com/caselaws?id=161785 Section 8-E of the U.P. Trade Tax Act was analysed as a fiscal provision that, on a literal reading, could extend to inter-State, outside-State and export transactions and therefore risk constitutional invalidity for exceeding legislative competence. The commentary applies the presumption of constitutional validity and the doctrine of reading down, stating that where two constructions are reasonably possible, the interpretation that preserves the provision should be preferred. On that basis, section 8-E is confined to intra-State sales and purchases and treated as a valid collection mechanism within the State's taxing power. The detention notices were also not quashed, as compliance with section 13-A(1-A) remained for the authority to examine. en-us Tue, 08 Jul 2003 00:00:00 +0530 Thu, 06 Feb 2014 15:33:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161785 Section 8-E of the U.P. Trade Tax Act was analysed as a fiscal provision that, on a literal reading, could extend to inter-State, outside-State and export transactions and therefore risk constitutional invalidity for exceeding legislative competence. The commentary applies the presumption of constitutional validity and the doctrine of reading down, stating that where two constructions are reasonably possible, the interpretation that preserves the provision should be preferred. On that basis, section 8-E is confined to intra-State sales and purchases and treated as a valid collection mechanism within the State's taxing power. The detention notices were also not quashed, as compliance with section 13-A(1-A) remained for the authority to examine. Case-Laws VAT and Sales Tax Tue, 08 Jul 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161785