https://www.taxtmi.com/caselaws?id=254527 Section 34(1) of the U.P. Value Added Tax Act, 2008 is a machinery and tax-collection provision rather than a charging provision. It validly authorises selective deduction of tax at source through notifications for specified transactions, subject to safeguards in the statutory scheme. Fiscal legislation permits broad legislative discretion in classification and selection of transactions for collection measures; Article 14 does not require every comparable transaction or entity to be covered. The notification requiring tax deduction at source on specified payments to educational institutions was therefore a permissible exercise of delegated power. The constitutional challenge alleging arbitrariness and hostile discrimination failed, and the tax-deduction regime remained valid. en-us Mon, 08 Sep 2014 00:00:00 +0530 Mon, 07 Mar 2016 10:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=254527 Section 34(1) of the U.P. Value Added Tax Act, 2008 is a machinery and tax-collection provision rather than a charging provision. It validly authorises selective deduction of tax at source through notifications for specified transactions, subject to safeguards in the statutory scheme. Fiscal legislation permits broad legislative discretion in classification and selection of transactions for collection measures; Article 14 does not require every comparable transaction or entity to be covered. The notification requiring tax deduction at source on specified payments to educational institutions was therefore a permissible exercise of delegated power. The constitutional challenge alleging arbitrariness and hostile discrimination failed, and the tax-deduction regime remained valid. Case-Laws VAT and Sales Tax Mon, 08 Sep 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=254527