Constitutional validity of Section 52 of the Gujarat Value Added ...

Gujarat VAT Act Section 52 Upheld: Companies Exist for Tax Purposes During Mergers or Demergers. Not Ultra Vires to Constitution.

September 1, 2017

Case Laws VAT and Sales Tax HC

Constitutional validity of Section 52 of the Gujarat Value Added Tax Act, 2003 - Company is deemed to be in existence for the purpose of taxation under the VAT Act - merger / demerger - it cannot be said to be ultra vires to Articles 246 & 252 of the Constitution of India - HC

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Constitutional validity of Section 52 of the Gujarat Value Added ...

Gujarat VAT Act Section 52 Upheld: Companies Exist for Tax Purposes During Mergers or Demergers. Not Ultra Vires to Constitution.

September 1, 2017

Case Laws VAT and Sales Tax HC

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