Uttar Pradesh Motor Vehicle Taxation Act: Court Upholds Purchase Condition for Exemption.

Case-Laws – GST – Highlights – The High Court upheld the validity of the exemption notification dated 02.03.2023 issued u/s 3 of the U.P. Motor Vehicle Taxation Act, 1997. The notification imposed a condition that the vehicle must have been purchased in

Uttar Pradesh Motor Vehicle Taxation Act: Court Upholds Purchase Condition for Exemption.
Case-Laws
GST
The High Court upheld the validity of the exemption notification dated 02.03.2023 issued u/s 3 of the U.P. Motor Vehicle Taxation Act, 1997. The notification imposed a condition that the vehicle must have been purchased in the State of Uttar Pradesh to avail the exemption. The Court held that Section 3 does not restrict the State Government's power to impose conditions for granting ex

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