2011 (5) TMI 916 - HC - VAT and Sales Tax

Summary

The petitioner, a civil contractor, applied for compounding tax liability under Section 7-D of the U.P. Trade Tax Act at 2 percent for the assessment year 2010-2011. A subsequent Government Order raised the rate to 4 percent. The High Court ruled that the new rate would not apply retrospectively, and the petition was disposed of. The petitioner can challenge the Government Order in the future.