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VAT - Highlights / Catch Notes

Home Highlights August 2022 Year 2022 This

Constitutional validity of amendment to VAT act after amendment ...

VAT and Sales Tax

August 31, 2022

Constitutional validity of amendment to VAT act after amendment to Constitution to introduce GST laws - The legislative competence to amend KVAT Act through Finance Act 5/2018 is not established. It is found from the scope and scheme of powers enjoyed by the Centre and the State as regards the supply of goods and services, power to amend the KVAT Act is unavailable - The amendment to KVAT Act by Finance Act 5/2018 is without competence. - HC

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