2016 (10) TMI 1359 - SCH - VAT and Sales Tax

Validity of Section 2(11) of the Tamil Nadu Value Added Tax Act, 2006 - rate of tax - interstate movement of goods - Change in nature of goods merely on the basis of the location in which they are used - It was held by Madras High Court that The challenge to the validity of Section 2(11) of the Tamil Nadu Value Added Tax Act, 2006, is rejected and the prayer of the writ petitioners for declaration that Section 2(11) is ultra vires and unconstitutional, is dismissed. HELD THAT - There are no reason to interfere with the order passed by the a High Court. SLP dismissed.

Summary

The Supreme Court of India, in 2016, dismissed special leave petitions and declined to interfere with the order passed by the High Court. The petitioners were granted liberty to file an appeal against the assessment order.