Kerala Finance Act 2018 Amendments to KVAT Act Ruled Unconstitutional Due to Lack of Legislative Authority Post-GST Implementation.

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....Amendment to KVAT post GST - There could not have been any further legislative exercise by the State legislature in relation to the repealed KVAT Act - The amendments to Section 25 of the KVAT Act, through the Kerala Finance Act, 2018 are declared illegal and unconstitutional in as much as they were beyond the legislative competence of the State Legislature....