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VAT - Highlights / Catch Notes

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Constitutional validity of the Maharashtra Entry Tax Act - The ...

VAT and Sales Tax

March 19, 2019

Constitutional validity of the Maharashtra Entry Tax Act - The Legislative practice to enactment of Constitution and Government of India Act, 1935 framed by the then British Parliament has no binding limitation and practice under the Constitution of India in independent India. The Legislation is not ultra vires in any manner.

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