2024 (7) TMI 46

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.... PETITION NO. 108041/2023(T-RES) - -<br>GST<br>HON&#39;BLE MRS. JUSTICE M.G. UMA For the Petitioner (By Sri H. R. Kambiyavar, Advocate) For the Respondents (By Smt. Kirtilata R. Patil, HCGP For R1 And R2) ORDER Heard learned counsel for the petitioner and learned High Court Government Pleader for respondent Nos. 1 & 2-State. 2. The petitioner has questioned the constitutional validity of Se....

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....l Writ Jurisdiction Case No. 9108/2021 by High Court of Judicature at Patna. 4. It is the further submission of the learned High Court Government Pleader that similar provisions of Tamil Nadu Value Added Tax Act were held to be constitutional in terms of the law laid down by the Hon'ble Apex Court in Jayam and Company Vs. Assistant Commissioner and Another (2016) 15 SCC 125 and in ALD Automotive ....