https://www.taxtmi.com/caselaws?id=156239 The Court held that the Tribunal erred in incorporating the Constitution Amendment into the Central Sales Tax Act without a corresponding amendment to the Act itself. It emphasized the necessity for legislative alignment between statutory and constitutional provisions. The decision to broaden the definition of "sale" based on the Constitution Amendment was deemed legally incorrect. The Court set aside the Tribunal's decision, reinstated the cancellation of the amendments to the registration certificate, and ruled in favor of the Revenue in the tax revision case. en-us Fri, 31 May 1991 00:00:00 +0530 Mon, 16 Sep 2013 17:51:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156239 The Court held that the Tribunal erred in incorporating the Constitution Amendment into the Central Sales Tax Act without a corresponding amendment to the Act itself. It emphasized the necessity for legislative alignment between statutory and constitutional provisions. The decision to broaden the definition of "sale" based on the Constitution Amendment was deemed legally incorrect. The Court set aside the Tribunal's decision, reinstated the cancellation of the amendments to the registration certificate, and ruled in favor of the Revenue in the tax revision case. Case-Laws VAT and Sales Tax Fri, 31 May 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156239