2018 (9) TMI 483 - HC - VAT and Sales Tax

Vires of second proviso to Section 84 of the West Bengal Value Added Tax Act, 2003 - Held that - The issues raised by the petitioner were considered and decided in W.P. No.1211(W) of 2016 M/s. Vatech Wabag Limited Vs. Deputy Commissioner of Sales Tax, Midnapur Charge & Ors. 2017 (4) TMI 1000 - CALCUTTA HIGH COURT , where the constitutional validity of such provision was upheld - petition disposed off.

Summary

The High Court of Calcutta upheld the constitutional validity of the second proviso to Section 84 of the West Bengal Value Added Tax Act, 2003. The petitioner was allowed to prefer an appeal within 4 weeks from the date of the order, similar to a previous case. The appeal would not be considered barred by limitation if filed within this period. The case W.P. No.16289 (W) of 2018 was disposed of with no costs awarded.