Rescission of pre GST notifications withdrawing specified sales tax, VAT, luxury and entertainment duty instruments under state GST provision. Rescission of pre GST notifications is effected under the proviso to sub section (1)(c) of section 174 of the Himachal Pradesh Goods and Services Tax Act, 2017. The Governor rescinds a specified list of notifications previously issued under the Central Sales Tax Act, the Himachal Pradesh General Sales Tax Act, the Himachal Pradesh Value Added Tax Act, the Himachal Pradesh Tax on Luxuries Act and the Himachal Pradesh Entertainment Duty Act.
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.
Rescission of pre GST notifications withdrawing specified sales tax, VAT, luxury and entertainment duty instruments under state GST provision.
Rescission of pre GST notifications is effected under the proviso to sub section (1)(c) of section 174 of the Himachal Pradesh Goods and Services Tax Act, 2017. The Governor rescinds a specified list of notifications previously issued under the Central Sales Tax Act, the Himachal Pradesh General Sales Tax Act, the Himachal Pradesh Value Added Tax Act, the Himachal Pradesh Tax on Luxuries Act and the Himachal Pradesh Entertainment Duty Act.
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