https://www.taxtmi.com/caselaws?id=464053 SC upheld the HC's finding that the U.P. Trade Tax (Amendment) Rules, 2001 are constitutionally valid. The Court held no illegality in the amendment or the impugned order dated August 14, 2002, observing that potential hardship to some dealers does not invalidate the rules. Finding no reason to interfere, SC dismissed the special leave petition. en-us Mon, 16 Feb 2004 00:00:00 +0530 Wed, 01 Oct 2025 10:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=464053 SC upheld the HC's finding that the U.P. Trade Tax (Amendment) Rules, 2001 are constitutionally valid. The Court held no illegality in the amendment or the impugned order dated August 14, 2002, observing that potential hardship to some dealers does not invalidate the rules. Finding no reason to interfere, SC dismissed the special leave petition. Case-Laws VAT / Sales Tax Mon, 16 Feb 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=464053