https://www.taxtmi.com/caselaws?id=161937 The challenge to the amended tax deduction scheme was not barred by res judicata because the later proviso and notification introduced a materially new legal regime not examined in the earlier decision. On merits, the scheme remained unconstitutional because it still operated on gross bill value without a workable mechanism to identify, even roughly, the deductible taxable components before deduction began, and it continued to reach transactions and components beyond the State's taxing power. The arrangement was therefore treated as speculative, arbitrary, unreasonable, and incapable of practical implementation, and the tax deduction provision read with the notification was invalidated. en-us Wed, 30 Jun 2004 00:00:00 +0530 Thu, 13 Jun 2024 13:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161937 The challenge to the amended tax deduction scheme was not barred by res judicata because the later proviso and notification introduced a materially new legal regime not examined in the earlier decision. On merits, the scheme remained unconstitutional because it still operated on gross bill value without a workable mechanism to identify, even roughly, the deductible taxable components before deduction began, and it continued to reach transactions and components beyond the State's taxing power. The arrangement was therefore treated as speculative, arbitrary, unreasonable, and incapable of practical implementation, and the tax deduction provision read with the notification was invalidated. Case-Laws VAT and Sales Tax Wed, 30 Jun 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161937