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TMI Blog2019 (2) TMI 328X X X X Extracts X X X X X X X X Extracts X X X X ..... Section 19 of the Constitution (One Hundred and First Amendment) Act, 2016 - clauses (a), (b), (c), (d) and (e) of Sub Section 2 of Section 174 of the Kerala State Goods and Services Act 2017 - Held that:- The issues stand squarely covered against the petitioner by judgment in the matter of SHEEN GOLDEN JEWELS (INDIA) PVT. LTD. [2019 (2) TMI 300 - KERALA HIGH COURT] and connected cases - petition ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... First Amendment) Act, 2016 and hence they are ultravires to the Constitution of India; ( iii) to declare that the powers under erstwhile Entry 54 do not exist after 15.9.2017 and therefore the provisions of Kerala Value Added Tax Act cannot be enforced after 15.9.2017 so long as the old Entry 54 has not been saved; ( iv) To declare that when provisions of Constitution are inconsiste ..... X X X X Extracts X X X X X X X X Extracts X X X X
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