Court Upholds VAT on Spirits: Sub-section (5) of Section 20 Constitutional Under Articles 14, 19, and 265.

Rate of VAT - spirit / liquor - vires of Article 14, 19 and 265 of the Constitution - Merely on assumption that the procedural irregularity may occur, a statutory provision cannot be held to ultra vires constitution - The challenge to validity of sub-section (5) of Section 20 also fails. .....

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