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2016 (4) TMI 1325 - HC - VAT and Sales TaxValidity of N/N. FD 21 CSL 2014(II), dated February 28, 2014 - Discriminatory nature of notification or not? - KVAT Act, 2003 - Levy of VAT on Liquor - classification of dealers based on value addition criteria - Held that:- Having gone through the detailed judgment of the learned single judge in M. Madhava Gowda v. Under Secretary to Government [2015 (9) TMI 1438 - KARNATAKA HIGH COURT], where it was held that The classification of dealers based on value addition criteria for the purpose of tax levy and exempting the dealers based on area criteria cannot be held to be discriminatory - this court is of the opinion that the present writ petitions also deserve to be dismissed for the same reasons - petition dismissed.
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