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Gujarat HC: Section 84A of Gujarat Value Added Tax is Unconstitutional - (21 Apr 2020)

SALES TAX/VAT

Gujarat High Court has struck down Section 84A of the Gujarat Value Added Tax Act, 2003 holding that the provision is ultra vires and beyond the legislative competence of the State Legislature. The Court has also held that it is manifestly arbitrary, unreasonable and therefore, violative of the Articles 14 and 19(1)(g) of the Constitution of India, 1949.

Tags : GUJARAT HIGH COURT   SECTION 84A GUJARAT VALUE ADDED TAX ACT  

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