https://www.taxtmi.com/caselaws?id=254527 The court upheld the validity of Section 34 of the U.P. Value Added Tax Act, 2008, and the notification dated 7 October 2013. It dismissed the petitions challenging the alleged violation of Article 14 of the Constitution, concluding that the statutory provision and notification were within the legislative and executive discretion to target specific transactions for tax deduction at source. 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 The court upheld the validity of Section 34 of the U.P. Value Added Tax Act, 2008, and the notification dated 7 October 2013. It dismissed the petitions challenging the alleged violation of Article 14 of the Constitution, concluding that the statutory provision and notification were within the legislative and executive discretion to target specific transactions for tax deduction at source. Case-Laws VAT and Sales Tax Mon, 08 Sep 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=254527