Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
VAT - Highlights / Catch Notes

Home Highlights August 2022 Year 2022 This

Constitutional validity of amendment to VAT act after amendment ...

Case Laws     VAT and Sales Tax

August 31, 2022

Constitutional validity of amendment to VAT act after amendment to Constitution to introduce GST laws - The legislative competence to amend KVAT Act through Finance Act 5/2018 is not established. It is found from the scope and scheme of powers enjoyed by the Centre and the State as regards the supply of goods and services, power to amend the KVAT Act is unavailable - The amendment to KVAT Act by Finance Act 5/2018 is without competence. - HC

View Source

 


 

You may also like:

  1. Reverse charge of Goods and Services Tax (GST) on recovery agent services - Constitutional validity of Collection of Tax / GST under RCM - The Delhi High Court's...

  2. 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...

  3. Constitutional validity of of amendment to LIC Act - Money Bill of not - Sections 128 to 146 of the Finance Act, 2021 - the reason for amendment is to bring the money...

  4. Govt introduces Constitution Bill in LS for GST

  5. Taxation Laws (Amendment) Bill, 2019 - As Introduced in Lok Sabha

  6. Constitutional validity of levy of VAT on Extra Neutral Alcohol (ENA) - post GST regime - alcoholic liquor not for human consumption or industrial alcohol or non-potable...

  7. Constitutional validity of GST on long term lease premium (60 years) - one time premium / salami - levy of GST is not vitiated by any error of law - HC

  8. Constitutional validity of levy of basic excise duty and NCCD, after coming into force of the Constitution (101st Amendment) Act, with effect from 01.07.2017 -...

  9. Constitutional Validity of Sections 2, 9, 12 and 18 of the Constitution (101st Amendment) Act, 2016 violating the basic structure of the Constitution of India - grounds...

  10. Capital gain Computation - Stamp duty valuation u/s 50C - Once legislature very graciously accepts, by introducing the legal amendments in question, that there were...

  11. Constitutional Validity of Circular - The court examined whether the Circular introduced new legal standards beyond the scope of the IBBI's authority and whether it...

  12. THE CENTRAL GOODS AND SERVICES TAX (AMENDMENT) BILL, 2018 (GST Amendment Bill, 2018) as introduced in the Lok Sabha as on 7-8-2018

  13. Post GST era: Whether the Goa Cess Act is constitutionally valid? - The object of GST laws is totally distinct from the object and purpose of the Goa Cess Act. Even the...

  14. MEANING AND SCOPE OF ‘SUPPLY’ UNDER MODEL GST LAW - Goods and Services Tax - GST

  15. GST bill - One more step - President Pranab Mukherjee gives assent to the constitutional amendment bill today - now, the government is expected to notify the GST Council soon

 

Quick Updates:Latest Updates