Supreme Court Invalidates State VAT Act Amendments Post-GST

State of Telangana & Ors. Vs Tirumala Constructions (Supreme Court of India)

The Supreme Court of India recently ruled on a significant case involving State Value Added Tax (VAT) amendments made post-Goods and Services Tax (GST) implementation in Telangana, Gujarat, and Maharashtra. This judgment has far-reaching implications for the state taxation landscape.

A. Interpretation of Section 19

The core issue revolved around the interpre

Please become a Premium member. If you are already a Premium member, login here to access the full content.