TMI Blog2022 (7) TMI 420X X X X Extracts X X X X X X X X Extracts X X X X ..... enact law only on the fields mentioned in Entry 54 as substituted i.e., regarding taxes on sale of petroleum crude, high speed diesel, motor spirit (petrol), natural gas, aviation turbine fuel and alcoholic liquor for human consumption. However, there is a further restriction in as much as the taxes should not be on sale of such goods in the course of inter-State trade or commerce or sale in the course of international trade or commerce of such goods. The Second Amendment Act, as already noticed, enhances the limitation period from four years to six years with respect to assessment, reassessment, revision etc. It covers all general goods and is not confined to the five petroleum products and alcoholic liquor for human consumption as mentioned in the substituted Entry 54 of List II. Therefore, State Legislature of Telangana did not have the competence post 16.09.2016 to legislate the Second Amendment Act which could be traceable to Article 246 read with Entry 54 of List II of the VII Schedule to the Constitution. Article 246 A of the Constitution of India came up for analysis before the Supreme Court in UNION OF INDIA ORS. VERSUS VKC FOOTSTEPS INDIA PVT LTD. [ 2021 (9) TMI 6 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o the extent permissible when it did not retain any residual right to further legislate on the subject of taxes on sale or purchase of goods. Kerala High Court in HINDALCO INDUSTRIES LIMITED AND ORS. VERSUS STATE OF KERALA AND ORS. [ 2019 (12) TMI 1604 - KERALA HIGH COURT] following the same line of reasoning adopted by the previous bench in BAIJU A.A. (10 supra) it has been held that after the Constitution Amendment Act, State Legislatures stood denuded of their power to legislate in respect of taxes on sale or purchase of goods that was covered under Entry 54 of List II of the VII Schedule; they have instead been conferred with legislative powers to be exercised simultaneously with the Parliament in respect of taxes on supply of goods or services or both. Consequence of amendment of Entry 54 of List II is denuding the State Legislature of the power to levy tax on sale of goods other than those as provided in amended Entry 54; invalidation of State legislations existing as on 16.09.2016 levying tax on sale of goods other than those finding place in amended Entry 54. Section 19 does not save or postpones deprivation or denuding of legislative competence of State Legislat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... such repeal - Article 367 of the Constitution of India speaks about the interpretation of the Constitution of India. Clause (I) of Article 367 is relevant. It says that unless the context otherwise requires, the General Clauses Act, 1897, subject to any adaptations and modifications that may be made therein under Article 372, shall apply for the interpretation of the Constitution as it applies for the interpretation of an Act of the Legislature. The Constitution Amendment Act came into force on and from 16.09.2016. Section 19 of the Constitution Amendment Act provided for a window period to the States to remove any inconsistent enactments by way of amendment or repeal or until expiration of one year from such commencement whichever was earlier. Telangana Ordinance No.2 of 2017 was promulgated by the Governor of Telangana on 17.06.2017 to further amend the VAT Act. Though the Ordinance was promulgated after coming into force of the Constitution Amendment Act on 16.09.2016, it was so promulgated within the window period of one year as provided by Section 19 of the Constitution Amendment Act. At this stage we may mention that following the Constitution Amendment Act, State of Tela ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 25561, 27294, 27533, 28797, 29743, 32129, 32373, 32653, 32697 and 34054 OF 2021 Counsel for the Petitioners : Mr. S. Ravi, learned Senior Counsel, Mr. S. Dwarakanath, learned Senior Counsel, Mr. S.R.R. Viswanath, Mr. V. Bhaskar Reddy, Mr. Shaik Jeelani Basha, Mr. Karan Talwar, Mr. G. Narendra Chetty, Mr. A.V.A. Siva Kartikeya, Mr. P. Karthik Ramana, Mr. B. Srinivas, Mr. Tej Prakash Toshniwal, Mr. Pasam Mohith and Mr. Venkatram Reddy Mantur Counsel for Respondents : Mr. B.S.Prasad, learned Advocate General with Mr. K. Raji Reddy COMMON JUDGMENT ORDER: (Per Hon ble the Chief Justice Ujjal Bhuyan) Issue raised in all the writ petitions being identical, those were heard together and are being disposed of by this common judgment and order. 2. We have heard Mr. S.Ravi, learned senior counsel, Mr. S. Dwarakanath, learned senior counsel, Mr. S.R.R. Viswanath, Mr. V. Bhaskar Reddy, Mr. Shaik Jeelani Basha, Mr. Karan Talwar, Mr. G. Narendra Chetty, Mr. A.V.A. Siva Kartikeya, Mr. P. Karthik Ramana, Mr. B. Srinivas, Mr. Tej Prakash Toshniwal, Mr. Pasam Mohith and Mr. Venkatram Reddy Mantur, learned counsel for the petitioners; and Mr. B.S. Prasad, learned Advo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d, the authority prescribed shall assess the dealer for the said period for such default in the manner prescribed. 8.1. As per Sub-Section (2), if a VAT dealer or TOT dealer submits a return along with evidence for full payment of tax, subsequent to the prescribed time the assessment made under Sub-Section (1) shall be withdrawn without prejudice to any interest or penalty leviable. 8.2. Sub-Section (3) deals with a situation where the authority prescribed is not satisfied with the return filed by the VAT dealer or TOT dealer or the return appears to be incorrect or incomplete, in which event, he shall make the assessment to the best of his judgment within four years of due date of the return or within four years of the date of filing of the return, whichever is later. 8.3. Power to conduct scrutiny of accounts is provided in Sub-Section (4) and making of assessment in the event of willful evasion of tax is dealt with in Sub-Section (5). In Sub-Section (6) the prescribed authority has been empowered to make reassessment when the assessment was made under Sub-Sections (1) to (5) and such assessment understates the correct tax liability of the dealer, within a period of four ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for and examine the record of any order passed or proceeding recorded by any authority, officer or person subordinate to him under the provisions of the VAT Act and if such order or proceeding recorded is prejudicial to the interest of revenue, may make such enquiry or cause such enquiry to be made and subject to the provisions of the VAT Act, may initiate proceedings to revise, modify or set aside such order or proceeding and may pass such order in reference thereto as he thinks fit. 10.1. As per Sub-Section (2), such power may also be exercised by the Additional Commissioner, Joint Commissioner, Deputy Commissioner and Assistant Commissioner in the case of orders passed or proceedings recorded by the authorities, officers or persons subordinate to them. However, as per the proviso, such power shall not be exercised by the revisional authority in respect of an issue or question which was decided on appeal by the Appellate Tribunal under Section 33. 10.2. Sub-Section (3) says that in relation to an order of assessment passed under the VAT Act, the powers conferred by Sub-Sections (1) and (2) shall be exercisable only within a period of four years from the date on which the or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s per the proviso, in computing the said period of three years, the period during which any stay order was in force or any appeal or other proceeding in respect thereof was pending, shall be excluded. 12. The Goods and Services Tax (GST) regime came to be introduced in the country by way of the Constitution (101st Amendment) Act, 2016. In this context we may advert to the relevant provisions of the Constitution (101st Amendment) Act, 2016. As per Section 2 of the aforesaid Constitution Amendment Act, after Article 246 of the Constitution of India a new Article 246-A came to be inserted. Article 246-A reads as under: 246A. Special Provision with respect to goods and services tax--- (1) Notwithstanding anything contained in articles 246 and 254, Parliament, and, subject to clause (2), the Legislature of every State, have power to make laws with respect to goods and services tax imposed by the Union or by such State. (2) Parliament has exclusive power to make laws with respect to goods and services tax where the supply of goods, or of services, or both takes place in the course of inter-State trade or commerce. Explanation .---The provisions of this article ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and the States in the manner provided in clause (2). 12.4. Section 12 says that after Article 279 a new Article 279-A shall be inserted. Article 279-A reads as under: 279A. Goods and Services Tax Council --- (1) The President shall, within sixty days from the date of commencement of the Constitution (One Hundred and First Amendment) Act, 2016, by order, constitute a Council to be called the Goods and Services Tax Council. (2) The Goods and Services Tax Council shall consist of the following members, namely:- (a) the Union Finance Minister .Chairperson; (b) the Union Minister of State in charge of Revenue or Finance Member; (c) The Minister in charge of Finance or Taxation or any other Minister nominated by each State Government ..Members. (3) The Members of the Goods and Services Tax Council referred to in sub-clause (c) of the clause (2) shall, as soon as may be, choose one amongst themselves to be the Vice-Chairperson of the Council for such period as they may decide. (4) The Goods and Services Tax Council shall make recommendations to the Union and the State on--- (a) the taxes, cesses and surcharges levied by the Union, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a) any vacancy in, or any defect in, the constitution of the Council; or (b) any defect in the appointment of a person as a Member of the Council; or (c) any procedural irregularity of the Council not affecting the merits of the case. (11) The Goods and Services Tax Council shall establish a mechanism to adjudicate any dispute--- (a) between the Government of India and one or more States; or (b) between the Government of India and any State or States on one side and one or more other States on the other side; or (c) between two or more States, arising out of the recommendations of the Council or implementation thereof. 12.5. Section 14 says that after Clause (12) of Article 366 a new clause being Clause (12-A) shall be inserted. Likewise after Clause 26, Clauses (26-A) and (26-B) shall be inserted. 12.6. A crucial amendment made was in the VII Schedule to the Constitution. As per Section 17 (a) in List I (Union List) for Entry 84, the following entry shall be substituted: 84. Duties of excise on the following goods manufactured or produced in India, namely:--- (a) Petroleum crude; (b) High speed diesel; (c) Motor spirit (com ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s. 14. As per Central Government Notification No.SO.2986 (e) dated 16.06.2019, the Central Government in exercise of the powers conferred by Sub-Section (2) of Section (1) of the Constitution (101st Amendment) Act, 2016, appointed the 16th day of September, 2016 as the date on which provisions of Sections 1 to 11 and 13 to 20 of the said Amendment Act would come into force. 15. Following the Constitution (101st Amendment) Act, 2016, Parliament enacted the Central Goods and Services Tax Act, 2017 (briefly, the CGST Act , hereinafter) to make provision for levy and collection of tax on intra-State supply of goods or services or both by the Central Government and for matters connected therewith and incidental thereto. As per Section 1 (3), the CGST Act shall come into force on such date as the Central Government may by notification in the official gazette appoint. Several dates were notified by the Central Government as the date for coming into force of various sections of the CGST Act, such as, Sections 1 to 5, 10, 22 to 30, 139, 146 and 164 came into force on 22.06.2017; some sections came into force on 01.07.2017 whereas Section 52 came into force on 01.10.2018. Likewise, Pa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Act. Both the Acts had not been brought into force. Though the VAT Act was repealed by the TGST Act, the same was yet to be brought into force. It was mentioned that such repeal would not affect any investigation, inquiry, verification including scrutiny and audit assessment proceedings etc, which may be instituted, continued or enforced, whereafter tax, surcharge, penalty, fine, interest, forfeiture or punishment may be levied or imposed as if those Acts had not been so amended or repealed. That apart, such repeal would not affect any proceedings, such as, appeal, revision, review or reference which shall be continued under the amended Acts or repealed Acts. It was also mentioned that it was considered necessary to strengthen certain provisions of the VAT Act to overcome any limitations to help effective revenue realization besides preventing leakages. Accordingly, it was decided to amend the relevant provisions of the VAT Act by undertaking legislation. Since it was decided to give effect to the above decision immediately and since the Legislature was not in session, and as the Governor of Telangana was satisfied that circumstances exist which rendered it necessary for him to ta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Statement of Turnovers , along with other statements as may be prescribed, duly certified by a Charted Accountant within the meaning of the Charted Accountants Act, 1949 or Sales Tax Practitioner, enrolled with the Commercial Taxes Department. Provided that the VAT dealer, whose turnover is less than Rs.50 lakhs per annum, may opt to submit the statements as may be prescribed, by self certification, or certified by the Sales Tax Practitioner, enrolled with the Commercial Taxes Department. (b) Any VAT dealer, who fails to furnish the certificates along with other statements under Clause (a) on or before the prescribed date in the manner prescribed shall be liable to pay penalty as may be prescribed. (ii) In sub-section (3), for the words four years occurring at two places, the words six years shall be substituted. (iii) in sub-sections (4) and (6), for the words four years the words six years shall be substituted. (iv) in sub-sections (7) and (8), for the words four years or six years, as the case may be, the words six years shall be substituted. 4 In the principal Act, in section 31, in sub-section (1),- (i) the first proviso shall be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... essment in question, the period during which the stay order was in force or such appeal or proceedings was pending shall be excluded in computing the period of six years as the case may be for the purpose of making the assessment. Section 21 (8): Where an assessment made has been set aside by any Court or as the case may be the Appellate Tribunal, the period between the date of such assessment and the date on which it has been set aside shall be excluded in computing the period of six years as the case may be, for making any fresh assessment. Section 31 (1): Any VAT dealer or TOT dealer or any other dealer objecting to any order passed or proceeding recorded by any authority under the provisions of the VAT Act, other than the order passed or proceeding recorded by any authority under the provisions of the VAT Act, other than the order passed or proceeding recorded by an Additional Commissioner or Joint Commissioner or Deputy Commissioner, may within 30 days from the date on which the order or proceeding was served on him, appeal to such authority in the manner prescribed. Provided that an appeal so preferred shall not be admitted by the appellate authority concerned ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . Petitioner is a proprietary concern carrying on the business in paddy. For the tax period 01.04.2010 to 27.03.2015, Commercial Tax Officer had completed audit assessment proceedings on 31.03.2015, upon authorization made by the Deputy Commissioner, Commercial Tax under the VAT Act. However, much later, the Deputy Commissioner, Commercial Tax in exercise of powers under Section 32 (2) of the VAT Act suo-motu proposed to revise the original audit assessment proceedings. In this connection, show cause notice was issued on 30.11.2019 stating that on scrutiny of assessment records it was found that petitioner had imported 71 metric tons of Basmathi Rice valued at Rs.60,35,000.00 which was neither reported by the petitioner in the returns nor subjected to assessment. Therefore, the assessment order dated 31.03.2015 was found to be prejudicial to the interest of revenue. Accordingly a view was taken that revision under Section 32 (2) of the VAT Act was warranted. 24. Petitioner filed explanation on 17.12.2019. It was followed by subsequent letters seeking certain information on the allegation made. 25. It is contended that without considering the explanation of the petitioner and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rred by limitation. The Second Amendment Act extending limitation from four years to six years is contrary to the Constitution (101st Amendment) Act, 2016. 31. In W.P.No.7893 of 2020, petitioner is a partnership firm engaged in the business of manufacturing different kinds of plant and machinery etc. Petitioner was registered as a dealer under the then Andhra Pradesh General Sales Tax Act, 1957 and thereafter under the Andhra Pradesh Value Added Tax Act, 2005. After bifurcation of the State, petitioner continued as a registered VAT dealer under the VAT Act. For the period from 01.04.2010 to 31. 10.2011, covering the entire financial year 2010-2011 and partly the financial year 2011-12 petitioner filed returns under the VAT Act. After availing the input tax credit to which it was entitled, it paid the taxes due at the prescribed rate. 32. Commercial Tax Officer conducted audit and on completion thereof passed the assessment order dated 24.03.2014. 33. Deputy Commissioner, Commercial Tax issued pre revision show cause notice dated 09.11.2017 proposing to revise the assessment made by the Commercial Tax Officer and to levy additional tax of Rs.1,03,26,998.00 on the grounds me ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as been questioned. 39. Let us now briefly highlight the submissions made by learned counsel for the parties. Leading the arguments on behalf of the petitioners, Ms. S.Ravi, learned senior counsel, has at the outset, referred to what he termed as the list of important dates . He pointed out that on 08.09.2016 the Constitution (101st Amendment) Act, 2016 (referred to hereinafter as the Constitution Amendment Act ) received the assent of the President and was published in the official gazette. 16.09.2016 was the appointed date when various provisions of the Constitution Amendment Act came into force. He then referred to 27.05.2017 when the Telangana State Legislature enacted the TGST Act while repealing the VAT Act except for the goods listed in Entry 54 of List II of the VII Schedule. Ordinance No.2 of 2017 was promulgated by the Governor of Telangana under Article 213 of the Constitution of India on 17.06.2017 whereby limitation was extended from four years to six years. 01.07.2017 is the date on and from which TGST Act became enforceable. Section 174 of the TGST Act repealed the VAT Act in respect of all goods except those mentioned in the substituted Entry 54 of the State Li ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ave the legislative competence to enact the Second Amendment Act. 42. Proceeding further he submits that there is no savings clause in the Constitution Amendment Act saving legislative competence of the State based on the erstwhile distribution of legislative powers. He submits that Section 6 of the General Clauses Act, 1897 does not apply to the provisions of the Constitution of India since Constitution of India is not an enactment. In this connection, learned senior counsel has placed reliance on a division bench decision of the Gujarat High Court in Reliance Industries Limited Vs. State of Gujarat 2020 82 GSTR 32 (Guj.). Therefore, the State cannot rely upon the erstwhile legislative scheme reflected in pre-amended Entry 54 of List II prior to 16.09.2016 for legislative competence on the ground that the Second Amendment Act is retrospective and intended to deal with VAT demands prior to the coming into force of GST. Thus, Section 6 of the General Clauses Act, 1897 cannot be pressed into service to save the pre-amended Entry 54 of List II. 43. While on legislative competence, Mr. Ravi submits that after the Constitution Amendment Act, Entry 54 of List II is confined to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ateria to Article 243ZF of the Constitution which was brought in as a transitional provision regarding the law relating to municipalities inserted by Part IXA of the Constitution of India. Relying upon the decision of the Supreme Court in Bondu Ramaswamy Vs. Bangalore Development Authority (2010) 7 SCC 129, he submits that Section 19 only suspends constitutional invalidity or postpones such invalidity for a period of one year to enable the competent legislatures to remove the inconsistency by amending or repealing such law to bring them in consonance with the post amended provisions. Object of such transitional provision is to provide for a transition by suspending invalidity of inconsistent legislation for a period of one year to enable the competent legislatures to amend / repeal their laws to bring them in consonance with post amended provision. Therefore, Section 19 of the Constitution Amendment Act does not eclipse the amendment to Entry 54 of List II or confer legislative competence upon the State for making amendments to the VAT Act qua goods other than alcohol for human consumption and the five petroleum products. Therefore, what Section 19 provides is that the State ca ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the State Legislature had lost its competence for making law in respect of other goods barring the goods mentioned in the amended Entry 54 of List II. State Legislature must have the competence both on the date of enactment i.e. 02.12.2017 and also on the day when it was brought into force retrospectively i.e. 17.06.2017. 50. Referring to Article 213 (3) of the Constitution of India he submits that the Ordinance would be ultra vires for the very same reason for which the Second Amendment Act is ultra vires. He further submits that life of the Ordinance was only six weeks from date of convening of the State Legislature. This period, he submits, was till 08.12.2017. Even assuming that the State Legislature was competent to enact and apply the Ordinance qua the goods not mentioned in amended Entry 54, such operation could not have continued beyond 08.12.2017 as per Article 213 of the Constitution. Clarifying the position, he submits that the Ordinance was not challenged because the Ordinance was repealed by the Second Amendment Act and is no longer in existence. Besides, the Second Amendment Act was brought into force with effect from 17.06.2017 which was the date of the Ordinance ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... petitioners, while adopting the arguments advanced by Mr.S.Ravi, learned senior counsel, submits that the State Legislature passed the Telangana Goods and Services Tax Bill, 2017 on 16.04.2017. It received the assent of the Governor on 25.05.2017 whereafter the Telangana Goods and Services Tax Act, 2017 (already referred to as the TGST Act ) was published in the Telangana Extraordinary Gazette on 27.05.2017. He thereafter submits that the Ordinance was promulgated on 17.06.2017 whereas the Second Amendment Act was made on 02.12.2017 giving retrospective effect from 17.06.2017. He submits that the Second Amendment Act is unconstitutional as the State Legislature had lost its competence to make such amendments after the Constitution Amendment Act came into force from 16.09.2016. On and from 16.09.2016 only concurrent jurisdiction could be exercised simultaneously by the Central Government as well as by the State Government insofar GST is concerned; that apart, exercise of power under Article 246 A can only be carried out on the recommendation of the GST Council. 55. Adverting to Section 19 of the Constitution Amendment Act, he submits that it is a transitional provision and a tra ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 07.2017. 58. Mr. B.S.Prasad, learned Advocate General for the State of Telangana, submitted that the State Legislature is competent to make laws for saving the repealed Acts under Section 19 of the Constitution Amendment Act. Accordingly, Section 174 was included in the TGST Act as a measure to save the repealed Acts, including the VAT Act. He submits that Section 174 saves operation of the VAT Act in respect of transactions made prior to 01.07.2017. Insofar the VAT Act is concerned, the same was amended by the Second Amendment Act prior to the effective date of repeal by way of an Ordinance dated 17.06.2017. Article 13 (3) of the Constitution of India states that law includes Ordinance as well. Section 6 (b) of the General Clauses Act, 1897 also makes it clear that repeal of an Act shall not effect the previous operation of any enactment so repealed or anything done thereunder. According to him, reliance placed by the petitioners on the decision of the Kerala High Court in Hindalco Industries Limited (3 supra) and on the Gujarat High Court decision in Reliance Industries Limited (2 supra) would be of no assistance to the petitioners as in those cases there was no Ordinance or l ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Prasad submits that State is only securing and protecting the revenue due to it by enlarging the duration by which the dealers can be assessed etc., but not imposing any new tax or levy. Legislation being a sovereign function of the State, thus, the Second Amendment Act cannot be questioned as being without competence. 62. State has the power to enforce the Second Amendment Act with retrospective effect. State has the power to even take away vested rights of the assessees i.e. even where assessments become barred by time under the pre-amended provision. State can enlarge the limitation even for such time barred assessments and take away vested rights. Looked at from this perspective, the Second Amendment Act cannot be said to be arbitrary, not to speak of being manifestly arbitrary. 63. Provisions for enlarging time limitation on assessments etc., are only procedural aspects of levy and assessment of tax. These are not substantive provisions. Assessing Officers are competent to adjudicate on limitation since it is a mixed question of fact and law. 64. Referring to Hindalco Industries Limited (3 supra), he submits that decision of the Kerala High Court, as expressed in the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... estion would come into force. The said gazette notification was issued in exercise of the powers conferred by Section 1 (3) of the Arbitration and Conciliation Act, 1996. In the facts of that case, it was held that while the Act came into force on 22.08.1996, for all practical and legal purposes, it would be deemed to have been effective from 25.01.1996, when the Ordinance was promulgated, particularly, when the provisions of the Ordinance and the Act are similar there being nothing in the Act so as to make the Ordinance ineffective. The Act being a continuation of the Ordinance, would be deemed to have been effective from 25.01.1996 when the first Ordinance came into force. 67. Mr. Prasad has also placed heavy reliance on Manish Kumar Vs. Union of India (2021) 5 SCC 1 wherein Sections 3, 4 and 10 of the Insolvency and Bankruptcy Code (Amendment) Act, 2020 was challenged. He submits that when a legislation is challenged, more particularly, a constitutional amendment on the ground of being manifestly arbitrary, it would be incumbent upon the petitioners to show or demonstrate that something was done by the legislature capriciously, irrationally and / or without adequate deter ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d not at all make any endeavour to show any distinguishing feature in the judgment rendered by the Gujarat High Court in Reliance Industries Limited (2 supra) and why the same should not be applied to the present case. 71. Mr. Ravi contends that it is not the stand of the petitioners that the State has no competence whatsoever to promulgate the Ordinance or to enact the Second Amendment Act. State does have the power and competence in respect of the goods specifically mentioned in the amended Entry 54 but not goods in general. It is the contention of the petitioners that other than the goods mentioned in amended Entry 54, the State does not possess legislative competence. This crucial aspect was not countered by the State. 72. Mr. Ravi submits that it is not the argument of the petitioners that the Ordinance or the Second Amendment Act are manifestly arbitrary or that those cannot be given retrospective effect. Therefore, the argument advanced by the learned Advocate General based on the principles of manifest arbitrariness or retrospectivity are not at all germane to adjudicate on the issues raised by the petitioners. 73. Besides reiterating reliance on Reliance Indust ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t Act cannot be sustained after 16.09.2016. Again in this judgment question of legislative competence of the State to promulgate an Ordinance followed by an Act on the same subject matter was not in issue. He submits that an Ordinance as well as an Act are two pieces of legislation. Legislative competence of each has to be separately determined in the light of the Constitution and the point of time when those were enacted. Insofar Manish Kumar (13 supra) is concerned, he submits that it is not the case of the petitioners that the Second Amendment Act should be struck down on the ground of being manifestly arbitrary. That apart, while there can be no dispute to the proposition that a wider latitude should be allowed to the legislature while legislating economic laws, it is also equally clear that while making such law, the Legislature or the Parliament cannot transgress the constitutional limits. In the instant case, the challenge to the Second Amendment Act is purely on the ground of legislative competence; rather lack of legislative competence. Petitioners are not questioning the legislative wisdom in extending the limitation for making assessments, reassessments, revisions etc., ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iance on a decision of the Supreme Court in S.S.Gadgil Vs. ITO 53 ITR 231. Referring to Tirumalai Chemicals Limited (11 supra) relied upon by the learned Advocate General, he submits that in the said case Supreme Court was dealing with the limitation prescribed for filing appeals, which is of entirely different nature. 80. Mr. Viswanath submits that two dates are extremely crucial. Firstly, 16.09.2016 when the Constitution Amendment Act came into force. Secondly, 27.05.2017 when the TGST Act was enacted. The Ordinance as well as the Second Amendment Act were made subsequent to the enactment of the TGST Act. Therefore, learned Advocate General is not right in saying that the Ordinance was promulgated prior to coming into force of the TGST Act. Thus, he would submit that neither the Governor nor the State Legislature had legislative competence to promulgate the Ordinance or to make the Second Amendment Act after 16.09.2016 and also after 27.05.2017. 81. Referring to Section 19 of the Constitution Amendment Act, Mr. Viswanath submits that the window provided by Section 19 was completely exhausted on 27.05.2017 when the TGST Act was enacted and Section 174 thereof partial ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s entries in the three lists of the VII Schedule are not sources of legislative power. These are legislative heads demarcating the field of legislation; of course, being the field of legislation, the entries should be given the widest possible amplitude. 86. Prior to the Constitution Amendment Act i.e., prior to 16.09.2016, Entry 54 of List II was as follows: 54: Taxes on the sale or purchase of goods other than newspapers, subject to the provisions of entry 92 A of List I . 86.1 It was on the strength of Entry 54 of List II as it then existed, that the VAT Act was enacted. 87. After the Constitution Amendment Act came into force with effect from 16.09.2016, Entry 54 of List II now reads as follows: 54. Taxes on the sale of petroleum crude, high speed diesel, motor spirit (commonly known as petrol), natural gas, aviation turbine fuel and alcoholic liquor for human consumption, but not including sale in the course of inter-State trade or commerce or sale in the course of international trade or commerce of such goods . 88. Thus, on and from 16.09.2016, the competence of the State Legislature got truncated; it had competence to enact law only on the fields mention ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... goods and services tax (GST) imposed by the Union or by such State. As per clause (2) Parliament has exclusive power to make laws with respect to GST where the supply of goods or of services or both takes place in the course of inter-State trade or commerce. The Explanation clarifies that provisions of Article 246A in respect of GST shall take effect from the date recommended by the GST Council in terms of Clause (5) of Article 279-A. 92. Thus what Article 246A provides is that both Parliament and the Legislature of every State have power to make laws with respect to GST imposed by the Union or by such State except in the case of GST where the supply of goods or of services or both takes place in the course of inter-State trade or commerce in which case Parliament has the exclusive competence. Of course, such enactment will take effect from the date of recommendation by the GST Council. 93. Article 366 of the Constitution of India defines various expressions which finds place in the Constitution. Clause (12) defines goods to include all materials, commodities and articles. Clause (12A) which was inserted by the Constitution Amendment Act with effect from 16.09.2016 defines ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Union or the State, to make laws with respect to levy of tax on either the goods or services. The Parliament in its wisdom did not incorporate power to make laws with respect to the goods and services tax in the Concurrent List enumerated in List III in Schedule VII of the Constitution of India but inserted a new article 246A in the Constitution of India to confer an integrated power, to both the Union and the State, which is to be exercised simultaneously by both, to make a common law to levy tax on the goods and services . The purpose of this Constitutional amendment was perhaps to have a uniform goods and services tax law throughout the country. 83. It prima facie appears that the power conferred by article 246A of the Constitution of India is to be exercised by both the Union and the States concurrently to ensure uniform goods and services tax law all over the country. The Union of India or States cannot separately exercise power given by article 246A of the Constitution of India independent of each other unlike the power given by the Concurrent List enumerated in List III in Schedule VII of the Constitution of India . 97. In Baiju A.A. (10 supra) the ch ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t of the amendments brought into the third proviso to Section 25 (1) by the Kerala Finance Act, 2017, the legislative measures should have sufficed to justify a reopening of past assessments up to 31.03.2019, notwithstanding that the amendment itself was effective only from 01.04.2018. However, the intervention of the CAA 2016, and the consequent repeal of the KVAT Act with effect from 22.06.2017, has a bearing on the legality of the 2018 amendment. A distinction does exist between the saving of rights, privileges, immunities and liabilities under a repealed enactment, through a savings clause inserted in the new enactment traceable to the same legislative power, and an amendment brought in to a repealed enactment after the legislative power itself is taken away. While the legislative power justifying both actions, prior to the CAA 2016, could have been traced to Article 246 of our Constitution, read with the relevant entry in the VIIth Schedule thereto, the position changed when there was a fundamental shift in the nature of the tax levy and a fresh conferment of legislative power to legislate in respect of the new levy. After the CAA 2016, the State Legislatures stood denuded of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... IES LIMITED (3 supra). Following the same line of reasoning adopted by the previous bench in BAIJU A.A. (10 supra) it has been held that after the Constitution Amendment Act, State Legislatures stood denuded of their power to legislate in respect of taxes on sale or purchase of goods that was covered under Entry 54 of List II of the VII Schedule; they have instead been conferred with legislative powers to be exercised simultaneously with the Parliament in respect of taxes on supply of goods or services or both. It has been held as follows: ..After the CAA 2016, the State Legislatures stood denuded of their power to legislate in respect of taxes on sale or purchase of goods, that was covered under Entry 54 of List II of the Seventh Schedule to the Constitution, and they were instead conferred with legislative powers, to be exercised simultaneously with the Parliament, in respect of taxes on supply of goods or services or both. While the new legislative power could justify the inclusion of a savings clause in the new legislation enacted in respect of the new levy of tax, to save accrued rights, privileges, immunities, etc., under the erstwhile enactment, the deletion ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tisement vide Entry 55 of List II to the VII Schedule but the said entry was deleted by the Constitution Amendment Act with effect from 16.09.2016. The Constitution Amendment Act vide Section 17 amended the VII Schedule and omitted Entry 55 of List II, thus deleting the power of the State to make laws in respect of taxes on advertisement. Therefore, when the State was denuded of the power to make laws in respect of taxes on advertisement, obviously the municipalities were also divested of the power to impose any tax on advertisement. 102. This line of reasoning has also been followed by a later division bench of the Allahabad High Court in Jain Distillery Private Limited (4 supra). In this case, the Allahabad High Court examined the position as to the competence of the Parliament and State Legislatures to enact laws to impose duties on excise and to levy tax on sale of alcoholic liquor not for human consumption post the Constitution Amendment Act. It was noted that the express intent of the constitutional change made vide the Constitution Amendment Act was to tax alcohol under the GST regime except alcoholic liquor for human consumption. Thus, alcoholic liquor not for human cons ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 03. The division bench of the Gujarat High Court in Reliance Industries Limited (2 supra) was examining the challenge to the constitutional validity of Section 84A of the Gujarat Value Added Tax Act, 2003. The challenge was made on the ground that Section 84 A was ultra vires and beyond the legislative competence of the State under Entry 54 of List-II of the VII Schedule to the Constitution. The challenge was made also on the ground that Section 84 A was manifestly arbitrary and unreasonable and, therefore, violative of Article 14 of the Constitution of India. In the present proceeding, learned counsel for the petitioners had made it very clear that their challenge to the Second Amendment Act is not on the ground of arbitrariness or manifest arbitrariness; it is on the ground of lack of legislative competence. Section 84 A of the Gujarat Value Added Tax Act, 2003 is extracted as under: 84A. Exclusion of period in some cases.-(1) Notwithstanding anything contained in this Act, an issue on which the Appellate Authority or the Appellate Tribunal or the High Court has given its decision which is prejudicial to the interest of revenue in some other proceedings and an appeal to the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on the sale of petroleum products and alcoholic liquor for human consumption. Therefore, the power to amend any law with respect to levy of tax on the sale or purchase of goods such as Gujarat VAT Act could be said to have been abolished with the aforesaid amendment in Entry 54 in List II in Schedule VII of the Constitution of India. 91. Having given our earnest consideration to all the relevant aspects of the matter, we have reached to the conclusion that article 246A of the Constitution of India does not save section 84A of the VAT Act from being declared invalid or ultra vires. As noted above, article 246A of the Constitution was inserted by the 101st Constitution Amendment Act with the sole or rather the precise object of subsuming multiple indirect taxes and to confer concurrent power to the Parliament and State Legislature to impose goods and services tax in accordance with the recommendations of the Goods and Services Tax Council statute under article 279A of the Constitution of India. The very object of such large scale reform was to replace number of indirect taxes being levied by the Union and the State Governments and to remove the cascading effect of taxes and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... views expressed by the single benches of the Kerala High Court in Baiju AA (10 supra), Hindalco Industries Limited (3 supra), division benches of Allahabad High Court in M/s. Pankaj Advertising (16 supra), Jain Distillery Private Limited (4 supra) and the division bench of Gujarat High Court in Reliance Industries Limited (2 supra). Not only the Second Amendment Act cannot be traced to Article 246 of the Constitution read with Entry 54 of List II of the VII Schedule, the same cannot also be sustained as a stand alone legislation of the State under Article 246A of the Constitution in the absence of simultaneous legislation by the Parliament. 106. Let us now deal with Section 19 of the Constitution Amendment Act, which reads as under: 19. Notwithstanding anything in this Act, any provision of any law relating to tax on goods or services or on both in force in any State immediately before the commencement of this Act, which is inconsistent with the provisions of the Constitution as amended by this Act shall continue to be in force until amended or repealed by a competent Legislature or other competent authority or until expiration of one year from such commencement, whiche ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he VAT Act for the window period of one year or till the VAT Act was amended or repealed to align it with the GST regime, whichever was earlier. This transitional provision does not enable the State Legislature to make amendments to the VAT Act in contravention of the amended Entry 54 of List II. 110. At this stage, we may refer to Article 243ZF of the Constitution. Part IXA dealing with municipalities was inserted in the Constitution by the Constitution (Seventy-fourth Amendment) Act, 1992 with effect from 01.06.1993. Articles 243 P to Article 243 ZG comprises of Part IXA, all dealing with municipalities. By the aforesaid provisions municipalities and municipal administration were brought under the umbrella of the Constitution. Article 243 ZF provides for continuance of existing laws and municipalities. This provision is pari materia to Section 19 of the Constitution Amendment Act. Article 243 ZF reads as under: 243 ZF.Continuance of existing laws and Municipalities:- Notwithstanding anything in this Part, any provision of any law relating to Municipalities in force in a State immediately before the commencement of the Constitution (Seventy-fourth Amendment) Act, 1992, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of any law relating to municipalities, Article 243ZF suspends such invalidity or postpones the invalidity for a period of one year from 1.6.1993 to enable the competent Legislature to remove the inconsistency by amending or repealing such law relating to municipalities to bring it in consonance with the provisions of Part IXA of the Constitution. 113. As has been held by the Supreme Court, Article 243 ZF suspends such invalidity or postpones the invalidity for a period of one year to enable the competent Legislature to remove the inconsistency by amending or repealing such law relating to municipalities to bring it in consonance with the provisions of Part IXA of the Constitution. 114. On the above analysis we have no hesitation in holding that Section 19 of the Constitution Amendment Act cannot be understood or cannot be construed as a source of legislative power. It is also not a saving provision in respect of suspending legislative competence to amend the VAT Act. This aspect was gone into by the Gujarat High Court in Reliance Industries Limited (2 supra) wherein it has been held as follows: 79.5. Section 19 of the Constitution (One Hundred and First) Amendment Act, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ued or incurred under the amended Acts or repealed Acts or orders under such repealed or amended Acts. Nor has it affected any tax, surcharge, penalty, fine, interest as are due or may become due or any forfeiture or punishment incurred or inflicted in respect of any offence or violation committed against the provisions of the amended Acts or repealed Acts . 116. Thus, according to the Kerala High Court, Section 19 of the Constitution Amendment Act is a transitional provision. It is not a saving clause. States were required to amend the inconsistent laws to bring them in harmony with the Constitution Amendment Act. If that was not done, then the States were required to repeal such inconsistent laws. For this a window period of one year was given. If the States did neither, those inconsistent laws would then automatically stand repealed. 117. Therefore, from the above analysis we can safely conclude that Section 19 of the Constitution Amendment Act is not a source of power to enable the State Legislature to enact the Second Amendment Act, which is clearly inconsistent with the Constitution Amendment Act. 118. We have already noted that the Constitution Amendment Act, mor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fence or violation committed against the provisions of the amended Acts or repealed Acts; or (e) affect any investigation, inquiry, verification (including scrutiny and audit), assessment proceedings, adjudication and any other legal proceedings or recovery of arrears or remedy in respect of any such tax, surcharge, penalty, fine, interest, right, privilege, obligation, liability, forfeiture or punishment, as aforesaid, and any such investigation, inquiry, verification (including scrutiny and audit), assessment proceedings, adjudication and other legal proceedings or recovery of arrears or remedy may be instituted, continued or enforced, and any such tax, surcharge, penalty, fine, interest, forfeiture or punishment may be levied or imposed as if these Acts had not been so amended or repealed; (f) affect any proceedings including that relating to an appeal, revision, review or reference, instituted before, on or after the appointed day under the said amended Acts or repealed Acts and such proceedings shall be continued under the said amended Acts or repealed Acts as if this Act had not come into force and the said Acts had not been amended or repealed. (3) The mention ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t affected the previous operation of the repealed act. In other words, the repeal has not affected any right, privilege, obligation or liability acquired, accrued or incurred under the repealed act. In the above back drop, single bench of the Kerala High Court rejected the contention that the State lacked the competence to engraft Section 174 into the Kerala Goods and Services Tax Act, 2017 and accordingly upheld constitutional validity of Section 174. 122. We see no conflict or contradiction between Section 19 of the Constitution Amendment Act and Section 174 of the TGST Act. While Section 19 has deferred invalidity of inconsistent legislations till such time those are amended or repealed or for a period of one year whichever is earlier, Section 174 of the TGST Act has repealed amongst other enactments the VAT Act with effect from 01.07.2017 except in respect of goods covered by the substituted Entry 54 of List II. Thus Section 174 of the TGST Act is in consonance with Section 19 of the Constitution Amendment Act. The above position only supports the case of the petitioners that the State was denuded of its competence to legislate on GST after 16.09.2016 and certainly after 01. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... te repealed as completely as if it had never existed, except for the purposes of those actions or suits which were commenced, prosecuted and concluded while it was an existing law. Pending judicial proceedings based upon a statute cannot proceed after its repeal. This rule holds true until the proceedings have reached a final judgment in the court of last resort, for that court, when it comes to announce its decision, conforms it to the law then existing, and may therefore, reverse a judgment which was correct when pronounced in the subordinate tribunal from which whence the appeal was taken, if it appears that pending the appeal a statute which was necessary to support the judgment of the lower court has been withdrawn by an absolute repeal. (p.601) (emphasis supplied) 68.5 Justice G.P.Singh in his Principles of Statutory Interpretation, 12th Edition, 2010, while examining the consequences of repeal has stated as follows (at page 695): Under the common law rule the consequences of repeal of a statute are very drastic. Except as to transactions past and closed, a statute after its repeal is as completely obliterated as if it had never been enacted. The effect ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ving anything not in force or existing at the time when the repeal takes effect; or affect the previous operation of any enactment so repealed or anything duly done or suffered under any enactment so repealed; or affect any right, privilege, obligation or liability acquired, accrued or incurred under any enactment so repealed; or affect any fine, penalty, forfeiture etc, incurred in respect of any offence committed under any enactment so repealed; or affect any investigation, legal proceeding or remedy in respect of any such right, privilege, obligation, liability, fine, penalty, forfeiture or punishment and any such investigation, legal proceeding or remedy may be instituted, continued or enforced and any such fine, penalty, forfeiture or punishment may be imposed as if the repealing Act had not been passed. 126. Section 8 of the Telangana General Clauses Act, 1891 is similar to Section 6 of the General Clauses Act, 1897. 127. Section 8 A of the Telangana General Clauses Act, 1891 says that where any act repeals any enactment by which the text of any previous enactment was amended by express omission, insertion or substitution of any matter then unless a different intention ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on 3. These definitions will apply for the interpretation when these words are employed in the Constitution. Apart from the definition, section 16 (power to appoint to include power to suspend or dismiss), section 21 (power to issue to include power to add to, amend, vary or rescind notification, orders, Rules or bye-laws), etc., which are general rules of construction and which are otherwise in accord with the common law may also apply for the interpretation of the Constitution. 71.3 Therefore, perhaps, the other matters such as the savings in the case of repeal (section 6), revival of repeal enactments (section 7), construction of references to the repealed enactments (section 8), continuation of order issued under the repealed enactment and reenacted (section 24), etc., which are not related to interpretation may not apply by virtue of article 367. 71.4 Further, section 6 applies only to repeal of an enactment. Enactment is defined under section 3(19) of the General Clauses Act to include regulation or any provision contained in any Act or regulation. However, Constitution is not an enactment. The Constitution is supreme and is, in fact, the foundation of all the enact ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... here is no challenge to the Ordinance, nonetheless we may also examine the same since it is the contention of the State that the Ordinance was promulgated during the window period and the subsequent Second Amendment Act is given effect to from the date of promulgamation of the Ordinance, thereby making it a valid piece of legislation. 132. It was strongly argued by learned Advocate General that when the Ordinance was promulgated, State of Telangana had the legislative competence to so promulgate the Ordinance and the Second Amendment Act which was made subsequently was nothing but a continuation of the law as promulgated by way of Ordinance since it was given effect to from the date of promulgamation of the Ordinance. 133. To appreciate the above contention, we may note that the Constitution Amendment Act came into force on and from 16.09.2016. Section 19 of the Constitution Amendment Act provided for a window period to the States to remove any inconsistent enactments by way of amendment or repeal or until expiration of one year from such commencement whichever was earlier. Telangana Ordinance No.2 of 2017 was promulgated by the Governor of Telangana on 17.06.2017 to further ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he case may be, on the resolution being agreed to by the Council; and (b) may be withdrawn at any time by the Governor. Explanation .-Where the Houses of the Legislature of a State having a Legislative Council are summoned to reassemble on different dates, the period of six weeks shall be reckoned from the later of those dates for the purposes of this clause. (3) If and so far as an Ordinance under this article makes any provision which would not be valid if enacted in an Act of the Legislature of the State assented to by the Governor, it shall be void: Provided that, for the purposes of the provisions of this Constitution relating to the effect of an Act of the Legislature of a State which is repugnant to an Act of Parliament or an existing law with respect to a matter enumerated in the Concurrent List, an Ordinance promulgated under this article in pursuance of instructions from the President shall be deemed to be an Act of the Legislature of the State which has been reserved for the consideration of the President and assented to by him. 135. While clause (1) provides that if the Governor is satisfied when the Legislative Assembly of a State is not in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in provisions of the VAT Act to overcome any limitations to help effective revenue realization. Therefore, it was decided to amend certain provisions of the VAT Act by undertaking a legislation. Since it was decided to give effect to such decision immediately and as the Legislature of Telangana was not in session, therefore, the Governor, in exercise of powers conferred by Clause (1) of Article 213 of the Constitution promulgated the Ordinance which basically extended the limitation from four years to six years in respect of assessments, reassessments, revision etc. 137. It is not necessary for us to go into the aspect as to whether the Ordinance was laid before the Assembly or not and as to whether it had ceased to operate after six seeks from reassembly of the Legislature. It may also not be necessary for us to labour on the aspect that the Second Amendment Act though published in the Telangana Gazette on 02.12.2017, was deemed to have come into force with effect from 17.06.2017 i.e. the date when the Ordinance was promulgated. This is because legislative competence cannot flow from an earlier legislation, be it an ordinance or an enactment. Legislative competence must be trac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 7 thereof, the Ordinance was repealed. As already stated above, the Second Amendment Act cannot derive legislative competence from the Ordinance. It must derive legislative competence from the Constitution. Unfortunately, after substitution of Entry 54 of List II, State was denuded of such competence traceable to Article 246. As a stand alone legislation, it cannot derive legitimacy traceable to Article 246A of the Constitution as well. Therefore, the Second Amendment Act made on 02.12.2017 though given retrospective effect from 17.06.2017 cannot be sustained as the same is devoid of legislative competence. 141. Needless to say, way back in 1964, Supreme Court in A.Hajee Abdul Shukoor (1 supra) was categorical in holding that while the State Legislature is free to enact laws which could have retrospective operation, its competence to make a law for a certain past period would, however, depend on its present legislative power and not on what it possessed at the period of time when the enactment would be in operation. 142. Insofar the decisions relied upon by the learned Advocate General are concerned, we have already discussed why those would not be applicable to the facts an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the supply of goods or services or both, a power that had to be exercised simultaneously with the Parliament and not unilaterally or exclusively. Thus, at the time of repeal of the KVAT Act, and simultaneous enactment of the State GST Act with a savings clause therein, the savings clause operated only to save rights, privileges, immunities, action taken etc under the erstwhile enactment as it stood at the time of its repeal, which included the amendments brought in through the Kerala Finance Act, 2017. There could not have been any further legislative exercise by the State legislature in relation to the repealed KVAT Act. 144. We are in respectful agreement with the views expressed by the Kerala High Court in Baiju A.A (10 supra). Intention of Parliament in ushering in the GST regime through the Constitution Amendment Act and enactment of the CGST Act and simultaneous enactment of various State GST Acts by the State Legislatures is to avoid multiplicity of taxes by subsuming those indirect taxes in a single tax called GST. It is in this context we have analyzed Section 19 of the Constitution Amendment Act. Viewed thus the amendments brought in by the Second Amendment Act, as di ..... X X X X Extracts X X X X X X X X Extracts X X X X
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