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2018 (9) TMI 483 - HC - VAT and Sales TaxVires of second proviso to Section 84 of the West Bengal Value Added Tax Act, 2003 - Held that:- The issues raised by the petitioner were considered and decided in W.P. No.1211(W) of 2016 M/s. Vatech Wabag Limited Vs. Deputy Commissioner of Sales Tax, Midnapur Charge & Ors. [2017 (4) TMI 1000 - CALCUTTA HIGH COURT], where the constitutional validity of such provision was upheld - petition disposed off.
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