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2008 (6) TMI 563 - HC - VAT and Sales TaxVires of rule 13A of the Bihar Sales Tax Rules, 1983 as amended by notification dated February 1, 2000 and also section 21(1)(a)(i) of the Bihar Finance Act, 1981 challenged - Held that:- In Voltas's case [2007 (5) TMI 18 - SUPREME COURT OF INDIA] the Supreme Court fully agreed with the view of Patna High Court in Larsen & Toubro's case [2003 (11) TMI 565 - PATNA HIGH COURT] that rule 13A as amended in 2000, was not workable. The Supreme Court therefore did not interfere with the judgment. As noticed above, the petitioner has not challenged the vires of rule 13A as amended in 2006 when the impugned order of reassessment has been passed after the amended rule came into force. As a matter of fact, the whole case of the petitioner in the writ petition and the reliefs sought for therein are wholly misconceived and devoid of any substance. W.P. dismissed.
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