https://www.taxtmi.com/caselaws?id=164808 Additional security under section 8C of the U.P. Trade Tax Act may be demanded on recorded reasons where it is necessary to safeguard realization of tax dues, and the amount must remain proportionate to the estimated tax liability. On the facts discussed, the dealer's recent business, absence of disclosed property, and uneven turnover supported a nexus with revenue protection, so the demand was justified in principle. However, the quantum was found excessive in the circumstances and was reduced, with the registration consequence linked to furnishing the revised security within time. en-us Mon, 25 Aug 2008 00:00:00 +0530 Sat, 29 Nov 2014 13:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164808 Additional security under section 8C of the U.P. Trade Tax Act may be demanded on recorded reasons where it is necessary to safeguard realization of tax dues, and the amount must remain proportionate to the estimated tax liability. On the facts discussed, the dealer's recent business, absence of disclosed property, and uneven turnover supported a nexus with revenue protection, so the demand was justified in principle. However, the quantum was found excessive in the circumstances and was reduced, with the registration consequence linked to furnishing the revised security within time. Case-Laws VAT and Sales Tax Mon, 25 Aug 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164808