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2003 (3) TMI 340 - SC - VAT and Sales TaxConstitutional validity of provisions of the West Bengal Sales Tax Act, 1994 and the Rules made thereunder challenged Held that:- The impugned provisions of sub-sections (5), (7), (8) of section 11 and sub-section (4) of section 14 are broadly akin to the provisions in the Bengal Finance (Sales Tax) Act, 1941, the validity of which was upheld by us in Civil Appeal No. 8180 of 1995 See State of West Bengal v. Road Transport Association [2003 (2) TMI 206 - SUPREME COURT OF INDIA]. No separate arguments were addressed in regard to the invalidity of the Rules. In the view we have taken in upholding the provisions of the Act, the impugned Rules, namely, Rules 172, 173, 174 and 188 and forms 28 and 31 are also to be upheld and they are, accordingly, upheld. The orders under challenge in regard to the declaration of the rules as invalid are, therefore, set aside.
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