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VAT - Highlights / Catch Notes

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Constitutional Validity of Telangana Value Added Tax (Second ...

Case Laws     VAT and Sales Tax

July 11, 2022

Constitutional Validity of Telangana Value Added Tax (Second Amendment) Act, 2017 - Validity of amendment after enactment of GST Law and repeal of VAT law - the Second Amendment Act is unconstitutional being devoid of legislative competence. It is accordingly declared as such. Consequently, the notices issued and orders passed under Section 32 (3) of the VAT Act which have been impugned in the present batch of writ petitions are hereby set aside and quashed. - HC

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