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VAT - Highlights / Catch Notes

Home Highlights September 2017 Year 2017 This

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

VAT and Sales Tax

September 1, 2017

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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