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2000 (3) TMI 949 - SC - VAT and Sales Tax
Validity of section 12-A of the Himachal Pradesh General Sales Tax Act, 1968 and rule 31-A of the Himachal Pradesh General Sales Tax Rules questioned
Held that:- Appeal allowed. Following the decision in Steel Authority of India case [2000 (2) TMI 729 - SUPREME COURT OF INDIA] set aside the order made by the High Court by allowing the writ petition and quashing the aforesaid provisions as being beyond the purview of the Himachal Pradesh State Legislature