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2008 (1) TMI 605 - SC - VAT and Sales TaxWhether the Explanation to the definition of the term "person" defined under section 2(j) of the Act and Explanation No. I of the First Schedule to the Act is violative of the article 267(2) of the Constitution? Held that:- Appeal dismissed. The definition of the word "person" in the impugned Explanation and also Explanation No. I of the First Schedule to the Act is not intended to tax a person at a rate higher than Rs. 2,500 per annum, per person, but to treat even a branch of a firm, company, corporation or other corporate body, any society, club or association as a separate person, and therefore, a separate assessee within the meaning of section 2(b) of the Act and the Andhra Pradesh State Legislature has undoubtedly the competency to adopt such a devise of taxation. The Andhra Pradesh State Legislature did not violate the mandate of article 276(2) of the Constitution.
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