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VAT - Highlights / Catch Notes

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Interpretation of Statute - Scope of overriding provisions - ...

Case Laws     VAT and Sales Tax

February 3, 2023

Interpretation of Statute - Scope of overriding provisions - when two or more laws or provisions operate in the same field and each contains nonobstante clause stating that its provision will override those of any other provisions of the law stimulating an intricate problem of the interpretation arises - The conflict here is with the State Act and the Central Act. - Section 26A of the SARFAESI Act, which came to be enacted later shall be applicable - HC

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