Challenge to rule 57A of Assam VAT - Specific activities which ...

VAT and Sales Tax

November 6, 2015

Challenge to rule 57A of Assam VAT - Specific activities which are not to be treated as manufacture - Delegated legislation cannot take away the right that is vested or accrued by way of retrospective amendment - amended rule 57A(1) ultra vires the provisions of the definition of "manufacture" under the Act and beyond the competence of rule-making power to alter the definition of "manufacture" - HC

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Challenge to rule 57A of Assam VAT - Specific activities which ...

VAT and Sales Tax

November 6, 2015

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