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2010 (12) TMI 1097 - HC - VAT and Sales Tax
Section 13(4) of the Andhra Pradesh Value Added Tax Act, 2005 and rule 20(2)(h) of the Andhra Pradesh Value Added Tax Rules, 2005 challenged
Held that:- The impugned section 13(4) of the Andhra Pradesh Value Added Tax Act, 2005 does not suffer from the vice of excessive delegation.
The rule 20(2)(h) of the Andhra Pradesh Value Added Tax Rules, 2005 is valid with effect from the date it is notified i.e., December 31, 2005.
All the assessment orders be and hereby are set aside and stand remitted to the respective authorities to take action in accordance with this judgment and order.