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2017 (7) TMI 827 - HC - VAT and Sales TaxRate of tax - live chicken - it is contended that only in Mahe region, tax was sought to be levied at 5% and that the same is in violation of Article 14 of the Constitution of India - Held that: - Pondicherry Value Added Tax is discriminatory, and violative of Article 14 of the Constitution of India, and to the power of the Government in levying tax, classification and class legislation, rate of tax levied in the proximate State, namely, Kerala, a Hon'ble Division Bench of this Court, while upholding the validity of Puducherry Value Added Tax, 2012 - Contention of the Writ Petitioner that the Writ Court has failed to take note of the floor rate of ₹ 73.50 per kg. to live chicken, cannot be countenanced, as the Hon'ble Division Bench has taken note of the tenable grounds of challenge to the validity on an enactment - appeal dismissed - decided against appellant.
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