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VAT - Highlights / Catch Notes

Home Highlights March 2020 Year 2020 This

Valuation - disallowance of deduction of target based discount - ...

VAT and Sales Tax

March 21, 2020

Valuation - disallowance of deduction of target based discount - Vires of Section 9 (5) of the Jharkhand Value Added Tax Act, 2005 - There are no difficulty in holding that Section 9(5) of the JVAT Act, brought into force by amendment in the JVAT Act in the year 2011, is beyond the legislative competence of the State Legislature, and the same is ultra vires Article 246(1) of the Constitution of India, and cannot be sustained in the eyes of law - HC

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