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1994 (4) TMI 312 - SUPREME COURTWhether section 9(1)(b) of the Haryana General Sales Tax Act, 1973, ultra vires the powers of the State Legislature insofar as it imposed a tax on the despatch of goods outside the territory of the State? Held that:- These appeals are allowed and it is declared that section 13AA as substituted by the Bombay Sales Tax (Amendment) Act 2 of 1990 (which replaced Maharashtra Ordinance 9 of 1989) is perfectly valid and competent piece of legislation. Indeed, the result of our judgment would be that the decision in Goodyear [1996 (12) TMI 349 - PUNJAB & HARYANA HIGH COURT] insofar as it declared the original section 13AA as invalid must be deemed to be not correct in law.
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