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VAT - Highlights / Catch Notes

Home Highlights October 2013 Year 2013 This

Amendment to u/s 41C of Bombay Sales Tax Act - Constitutional ...


Court Rules Section 41C Amendment Inapplicable to Small Scale Industries Retaining SSI Status During Eligibility Period.

October 8, 2013

Case Laws     VAT and Sales Tax     HC

Amendment to u/s 41C of Bombay Sales Tax Act - Constitutional validity - Interest of justice can be met with by directing the Respondents not to extend the provision of S.41C(1)(a)(i)(A) to the Petitioners if their Units never ceased to be SSI units during the eligibility period - HC

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