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        GST - States

        Section 173 - Amendment of certain Acts.

        Jharkhand Goods and Services Tax Act, 2017
        Chapter XXI
        MISCELLANEOUS

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        Deemed retrospective effect of specified Jharkhand VAT amendments upheld, making prior legislative amendments operative from commencement. On commencement, specified amendments to the Jharkhand Value Added Tax Act effected by Jharkhand Act 10 of 2015 and Jharkhand Act 05 of 2016 are deemed to be effective from 23.09.2015, covering multiple amendments to section 18 (including sub sections, clauses and an inserted clause) and a proviso, subject to the Act's general saving provision.
                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.

                                Deemed retrospective effect of specified Jharkhand VAT amendments upheld, making prior legislative amendments operative from commencement.

                                On commencement, specified amendments to the Jharkhand Value Added Tax Act effected by Jharkhand Act 10 of 2015 and Jharkhand Act 05 of 2016 are deemed to be effective from 23.09.2015, covering multiple amendments to section 18 (including sub sections, clauses and an inserted clause) and a proviso, subject to the Act's general saving provision.


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