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Constitutional validity of Section 52 of the Gujarat Value Added Tax Act, 2003 - Company is deemed to be in existence for the purpose of taxation under the VAT Act - merger / demerger - it cannot be said to be ultra vires to Articles 246 & 252 of the Constitution of India - HC
Constitutional validity of Section 52 of the Gujarat Value Added Tax Act, 2003 - Company is deemed to be in existence for the purpose of taxation under the VAT Act - merger / demerger - it cannot be said to be ultra vires to Articles 246 & 252 of the Constitution of India - HC
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