SC: Subsidy Taxability Depends on its Purpose under The Income Tax Law  ||  MP HC:Revenue Authority’s Decision Can’t Operate as Res Judicata in Absence of Express Statutory Bar  ||  SC: Breakup Followed by Suicide does not Automatically Amount to Abetment to Suicide  ||  SC: Election Petition under Representation of the People Act Must be Filed Personally by Petitioner  ||  Patna HC: Template Arrest Memo cannot Satisfy Mandate under Article 22 of Constitution  ||  MP HC: Delayed Cruelty FIR not Counterblast When Wife “Remains Silent” to Save her Married Life  ||  MP HC:Revenue Authority’s Decision Can’t Operate as Res Judicata in Absence of Express Statutory Bar  ||  Patna HC: Signature Mismatch alone cannot Prove OMR Tampering  ||  J&K&L HC: Bail can be Set Aside if Contrary to Statutory Mandate  ||  Kerala HC: Headmistress’s Churidar cannot Bar Entry, Clothing Choice is A Fundamental Right    

Madras HC: Amendment to Additional Sales Tax Act Unconstitutional - (03 Oct 2016)

Madras HC has declared unconstitutional inclusion of Explanation V to Section 2(1)(aa) of TN Additional Sales Tax Act, 1970, in 2002 to levy additional tax even on works contractors who had opted to pay general sales tax not on basis of their taxable turnover but on total value of works contracts.

Tags : MADRAS HC   TN ADDITIONAL SALES TAX ACT   WORKS CONTRACTORS  

Share :        

Disclaimer | Copyright 2026 - All Rights Reserved