Home Case Index All Cases VAT and Sales Tax VAT and Sales Tax + HC VAT and Sales Tax - 2012 (11) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2012 (11) TMI 1049 - HC - VAT and Sales TaxConstitutional validity of sub-section (5) of section 4 of the Karnataka Value Added Tax Act, 2003 - Held that:- Sub-section (5) of section 4 of the KVAT Act, 2003 which provides for levy of tax on the maximum retail price indicated on the label of the container or pack thereof, is declared as unconstitutional on the ground that such a taxing provision is beyond the legislative competence of the State under entry 54 of List II of the Seventh Schedule to the Constitution of India. W.P allowed.
|