Levy of purchase tax and its applicability on dealer who opted ...

Purchase Tax Amendment Struck Down for Discriminating Against Local Dealers, Violating Economic Fairness Principles.

January 11, 2024

Case Laws VAT and Sales Tax HC

Levy of purchase tax and its applicability on dealer who opted for composition scheme - Constitutional Validity - in view of the admitted discrimination by the State, the Amendment shall not be sustainable - the Amendment is discriminatory in nature and also not in favour of the welfare of the economy of the State as it encourages purchases from outside the State - HC

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Levy of purchase tax and its applicability on dealer who opted ...

Purchase Tax Amendment Struck Down for Discriminating Against Local Dealers, Violating Economic Fairness Principles.

January 11, 2024

Case Laws VAT and Sales Tax HC

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