https://www.taxtmi.com/caselaws?id=174747 The Commissioner's power under Section 8C(3-A) of the U.P. Trade Tax Act to require cash security for notified goods was upheld because coal was a notified commodity, Form 31 was a prescribed declaration form, and the fixation was supported by relevant material on coal prices, freight, handling costs and inflation. The circular was not invalid for lacking a particular statutory form of general order, and the allegation of hostile discrimination failed because differential freight charges between rail and road transport did not establish material discrimination. The cash security enhancement was therefore treated as a lawful and reasonable revenue-protective measure within statutory power. en-us Fri, 13 May 2005 00:00:00 +0530 Mon, 19 Oct 2015 10:15:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=174747 The Commissioner's power under Section 8C(3-A) of the U.P. Trade Tax Act to require cash security for notified goods was upheld because coal was a notified commodity, Form 31 was a prescribed declaration form, and the fixation was supported by relevant material on coal prices, freight, handling costs and inflation. The circular was not invalid for lacking a particular statutory form of general order, and the allegation of hostile discrimination failed because differential freight charges between rail and road transport did not establish material discrimination. The cash security enhancement was therefore treated as a lawful and reasonable revenue-protective measure within statutory power. Case-Laws VAT and Sales Tax Fri, 13 May 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=174747