https://www.taxtmi.com/caselaws?id=388530 The court referred the issues of legislative competence of the State of Maharashtra to amend the MVAT Act post-101st Constitutional Amendment, the validity of the Explanation to Section 26, and the correctness of the Anshul Impex decision to a larger bench for comprehensive resolution. The court agreed with the State on legislative competence but found the Explanation encroached upon judicial powers, necessitating further examination by a larger bench. en-us Mon, 14 Oct 2019 00:00:00 +0530 Sat, 07 Mar 2020 11:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=388530 The court referred the issues of legislative competence of the State of Maharashtra to amend the MVAT Act post-101st Constitutional Amendment, the validity of the Explanation to Section 26, and the correctness of the Anshul Impex decision to a larger bench for comprehensive resolution. The court agreed with the State on legislative competence but found the Explanation encroached upon judicial powers, necessitating further examination by a larger bench. Case-Laws VAT and Sales Tax Mon, 14 Oct 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=388530