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SC: Amendment in VAT Act After 01.07.2017 are Void - (26 Oct 2023)


Supreme Court while observing that amendments to Telangana VAT Act, Gujarat VAT Act, and Maharashtra Act, are void, has held that State legislature’s authority over the subject matter (as the power to change the VAT Act) ceased on 01.07.2017 when the GST regime came into effect.


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