https://www.taxtmi.com/caselaws?id=768526 Trade tax and additional tax under the Uttar Pradesh Trade Tax Act were treated as separate statutory levies operating in different fields. The ceiling in Section 3-A applied to the rate of trade tax alone and did not limit the distinct additional tax imposed under Section 3-E unless the statute expressly so provided. The later omission of Section 3-E did not affect the legality of the levy for earlier assessment years, and the provisions were to be applied according to their plain meaning at the relevant time. The assessee's challenge failed, and the revisions were dismissed. en-us Mon, 07 Apr 2025 00:00:00 +0530 Wed, 09 Apr 2025 07:42:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=768526 Trade tax and additional tax under the Uttar Pradesh Trade Tax Act were treated as separate statutory levies operating in different fields. The ceiling in Section 3-A applied to the rate of trade tax alone and did not limit the distinct additional tax imposed under Section 3-E unless the statute expressly so provided. The later omission of Section 3-E did not affect the legality of the levy for earlier assessment years, and the provisions were to be applied according to their plain meaning at the relevant time. The assessee's challenge failed, and the revisions were dismissed. Case-Laws VAT / Sales Tax Mon, 07 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=768526