https://www.taxtmi.com/caselaws?id=424865 After the GST constitutional amendments, the State's VAT legislative field was confined to the substituted Entry 54 for petroleum products and alcoholic liquor for human consumption, while Article 246A created a separate GST field. The Telangana High Court held that section 19 of the Constitution (One Hundred and First Amendment) Act, 2016 was only transitional and did not confer fresh power to amend the repealed VAT law for general goods. Section 174 of the Telangana GST Act, 2017 also saved the VAT regime only to the limited extent constitutionally retained. The Second Amendment Act extending assessment limitation from four years to six years was therefore ultra vires, and the notices and revision orders based on that extension were liable to be set aside. en-us Tue, 05 Jul 2022 00:00:00 +0530 Wed, 16 Nov 2022 12:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=424865 After the GST constitutional amendments, the State's VAT legislative field was confined to the substituted Entry 54 for petroleum products and alcoholic liquor for human consumption, while Article 246A created a separate GST field. The Telangana High Court held that section 19 of the Constitution (One Hundred and First Amendment) Act, 2016 was only transitional and did not confer fresh power to amend the repealed VAT law for general goods. Section 174 of the Telangana GST Act, 2017 also saved the VAT regime only to the limited extent constitutionally retained. The Second Amendment Act extending assessment limitation from four years to six years was therefore ultra vires, and the notices and revision orders based on that extension were liable to be set aside. Case-Laws VAT and Sales Tax Tue, 05 Jul 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=424865