https://www.taxtmi.com/caselaws?id=200238 A State levy on taxable turnover from the sale or purchase of goods was upheld as within legislative competence under Entry 54 of List II, read with the expanded constitutional meaning in Article 366(29-A). The court accepted that the U.P. Trade Tax Act used an inclusive definition of "tax", and that Section 3-H created a separate levy linked to the taxable event of sale or purchase. Because the impugned State Development Tax fell within that statutory and constitutional field, no competence-based or constitutional prohibition was established, and the challenge failed on merits. en-us Tue, 16 Aug 2016 00:00:00 +0530 Fri, 23 Mar 2018 20:36:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=200238 A State levy on taxable turnover from the sale or purchase of goods was upheld as within legislative competence under Entry 54 of List II, read with the expanded constitutional meaning in Article 366(29-A). The court accepted that the U.P. Trade Tax Act used an inclusive definition of "tax", and that Section 3-H created a separate levy linked to the taxable event of sale or purchase. Because the impugned State Development Tax fell within that statutory and constitutional field, no competence-based or constitutional prohibition was established, and the challenge failed on merits. Case-Laws VAT and Sales Tax Tue, 16 Aug 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=200238