Amendment to KVAT post GST - There could not have been any ...
VAT and Sales Tax
December 12, 2019
Amendment to KVAT post GST - There could not have been any further legislative exercise by the State legislature in relation to the repealed KVAT Act - The amendments to Section 25 of the KVAT Act, through the Kerala Finance Act, 2018 are declared illegal and unconstitutional in as much as they were beyond the legislative competence of the State Legislature
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