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VAT - Highlights / Catch Notes

Home Highlights April 2021 Year 2021 This

Constitutional validity - Amendment to VAT after introduction of ...

VAT and Sales Tax

April 24, 2021

Constitutional validity - Amendment to VAT after introduction of GST - It is pertinent to note that the power to enact Section 174 of the KGST Act can be traced to Article 246A, which, when read with Article 366(12-A), confers power on the States to make laws with respect to any tax on supply of goods. Accordingly, Section 174 is a validly enacted piece of legislation and cannot be said to be without legislative competence - HC

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