https://www.taxtmi.com/caselaws?id=182398 The High Court upheld the decision of the Single Judge in W.P. No. 9166/2006 (T-KST) dated 17-1-2007, concerning the challenge to the insertion of Section 6A to the Central Sales Tax Act, 1956. The Court dismissed the appeal, affirming that the provision is not unconstitutional and emphasizing the importance of preventing revenue pilferage through statutory fictions. The judgment underscores the significance of statutory interpretation in tax matters and the necessity for parties to substantiate their claims within the legal framework. en-us Mon, 21 Jan 2008 00:00:00 +0530 Mon, 09 May 2016 16:50:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=182398 The High Court upheld the decision of the Single Judge in W.P. No. 9166/2006 (T-KST) dated 17-1-2007, concerning the challenge to the insertion of Section 6A to the Central Sales Tax Act, 1956. The Court dismissed the appeal, affirming that the provision is not unconstitutional and emphasizing the importance of preventing revenue pilferage through statutory fictions. The judgment underscores the significance of statutory interpretation in tax matters and the necessity for parties to substantiate their claims within the legal framework. Case-Laws VAT and Sales Tax Mon, 21 Jan 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=182398