https://www.taxtmi.com/caselaws?id=357562 The HC rejected the challenge to the GST provision, finding the second proviso to section 140(1) constitutional. The court determined that the provision did not unreasonably restrict dealer rights and served a legitimate regulatory purpose within the state's taxation framework. The petition was dismissed, upholding the legislative intent and validity of the challenged statutory provision. en-us Tue, 20 Mar 2018 00:00:00 +0530 Mon, 09 Jun 2025 16:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=357562 The HC rejected the challenge to the GST provision, finding the second proviso to section 140(1) constitutional. The court determined that the provision did not unreasonably restrict dealer rights and served a legitimate regulatory purpose within the state's taxation framework. The petition was dismissed, upholding the legislative intent and validity of the challenged statutory provision. Case-Laws GST Tue, 20 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=357562