https://www.taxtmi.com/highlights?id=57715 Constitutional validity - Amendment to VAT after introduction of GST - It is pertinent to note that the power to enact Section 174 of the KGST Act can be traced to Article 246A, which, when read with Article 366(12-A), confers power on the States to make laws with respect to any tax on supply of goods. Accordingly, Section 174 is a validly enacted piece of legislation and cannot be said to be without legislative competence - HC en-us Sat, 24 Apr 2021 21:01:32 +0530 Sat, 24 Apr 2021 21:01:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=57715 Constitutional validity - Amendment to VAT after introduction of GST - It is pertinent to note that the power to enact Section 174 of the KGST Act can be traced to Article 246A, which, when read with Article 366(12-A), confers power on the States to make laws with respect to any tax on supply of goods. Accordingly, Section 174 is a validly enacted piece of legislation and cannot be said to be without legislative competence - HC Highlights VAT and Sales Tax Sat, 24 Apr 2021 21:01:32 +0530 https://www.taxtmi.com/highlights?id=57715