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2011 (9) TMI 887 - HC - VAT and Sales TaxWhether the contract value cannot be taken to be taxable turnover, as given in Explanation V to section 2(1)(aa) of the Act, therefore Explanation V to section 2(1)(aa) of the Act be declared ultra vires? Held that:- The impugned Explanation V to section 2(1)(aa) of the Act, being contrary to the provisions of the Act, as interpreted, has to be declared, to be arbitrary, and beyond the competence of the State Legislature, thus, unconstitutional. Consequently, this writ petition is allowed, the Explanation V to section 2(1)(aa) of the Tamil Nadu Additional Sales Tax Act, 1970 is declared to be ultra vires the Constitution of India, being beyond the competence of the State Legislature.
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