Indian Oil Corporation Ltd. Thru' Ch. ... vs State Of U.P. & 2 Others on 4 May, 2018
Moreover, merely because of some hardship which the sugar manufacturer has to face, this does not mean that the Act is beyond legislative competence. There are similar provisions in various Taxing Institutes, which have been held to be valid by the Court e.g. Section 8-D of U.P. Trade Tax Act, provisions for deduction at source by the employer, and for representative assessees under Income Tax Act, etc. Greater freedom has to be given to the Legislature and the authorities with regard to Tax measures, as these are often complicated. The validity of Section 8-D of the U.P. Trade Tax Act has been upheld by this Court in V.K. Singhal and others v. State of U.P. and others, 1995 UPTC 337.