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2011 (3) TMI 1509 - PUNJAB AND HARYANA HIGH COURTStriking down of Haryana Act No. 10 of 1981 levying sales tax on "dryer felts" retrospectively from April 26, 1971 to September 6, 1978 seeked Held that:- The observations made in the context of tobacco that even if tobacco is an article of luxury, a tax on its supply is within the exclusive competence of the State but subject to the constitutional curbs prescribed under article 286 read with sections 14 and 15 of the Central Sales Tax Act, 1956, and most importantly the ADE Act of 1957 under which no sales tax can be levied on tobacco at all if the State was to take the benefits under that Act are fully applicable to the case of textiles which is one of the item mentioned in the ADE Act, 1957. This petition is allowed and the impugned levy is held to be unconstitutional.
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