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VAT - Highlights / Catch Notes

Home Highlights February 2017 Year 2017 This

Exemption from sales tax - Entitlement certificate - backward ...


High Court Upholds Notification on Sales Tax Exemption Schemes, Validating State's Differentiation Approach in Backward Areas.

February 8, 2017

Case Laws     VAT and Sales Tax     HC

Exemption from sales tax - Entitlement certificate - backward area - Vires of notification - the fundamental and underlying difference between the two schemes and the two modes is the factor and which has weighed with the State - No reason to interfere with the impugned Notifications - HC

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