Telangana High Court Holds Telangana Value Added Tax (Second Amendment) Act, 2017 To Be Unconstitutional
Case: Ms. Sri Sri Engineering Works and others Versus The Deputy Commissioner (CT), Begumpet Division, Hyderabad, and others.
Coram: Chief Justice Ujjal Bhuyan and Justice P. Madhavi Devi
Case No.: WRIT PETITION Nos.7893 of 2021
Court Observation: “We may also look into the intention of Parliament in enacting the Constitution Amendment Act. This is because it would give us a clear idea as to why the Constitution Amendment Act was brought about and why the Second Amendment Act cannot be sustained by being completely inconsistent with the scheme of the Constitution Amendment Act and being denuded of its legislative competence,”
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Keywords
Telangana Value Added Tax, Telangana Value Added Tax (Second Amendment) Act, 2017
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