Section 84A of the Gujarat VAT Act extending period of limitation of cases in VAT is constitutionally invalid: HC

EX/ST/VAT/Gujarat VAT Act: Section 84A of Gujarat VAT Act inserted with retrospective effect from 1-4-2006 is declared as ultra vires and beyond legislative competence of State Legislature under Entry 54 of List II of Seventh Schedule to Constitution of India and is also declared to be violative of Article 14 of Constitution of India on ground of being manifestly arbitrary, unreasonable and oppressive

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