https://www.taxtmi.com/caselaws?id=167926 Conditional tax rebates under the U.P. Trade Tax Act may be limited to manufacturers located in specified backward districts and using fly-ash sourced from thermal power stations within the State. Such conditions constitute a fiscal concession rather than a tax burden and may rest on a reasonable classification when they rationally promote industrial activity in backward areas and utilisation of State-generated fly-ash. Article 304 does not preclude this form of conditional concession merely because units outside the notified districts cannot claim the rebate. The rebate conditions and the consequential demand to refund rebate already claimed were sustained. en-us Tue, 20 Nov 2012 00:00:00 +0530 Mon, 05 Jan 2015 12:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167926 Conditional tax rebates under the U.P. Trade Tax Act may be limited to manufacturers located in specified backward districts and using fly-ash sourced from thermal power stations within the State. Such conditions constitute a fiscal concession rather than a tax burden and may rest on a reasonable classification when they rationally promote industrial activity in backward areas and utilisation of State-generated fly-ash. Article 304 does not preclude this form of conditional concession merely because units outside the notified districts cannot claim the rebate. The rebate conditions and the consequential demand to refund rebate already claimed were sustained. Case-Laws VAT and Sales Tax Tue, 20 Nov 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167926