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VAT - Highlights / Catch Notes

Home Highlights November 2015 Year 2015 This

Power to confiscate / detain vehicles transporting goods - ...


High Court Upholds Constitutionality of Vehicle Confiscation u/s 49 of KVAT Act, Valid Without Sale or Purchase Involvement.

November 5, 2015

Case Laws     VAT and Sales Tax     HC

Power to confiscate / detain vehicles transporting goods - irrespective of whether they were covered by a transaction of sale or purchase - when the scheme envisaged in section 49 of the KVAT Act is considered in its entirety, it cannot be said that it falls foul of the Constitutional provisions for holding it to be invalid and unconstitutional. - HC

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