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Case Law Details

Case Name : Reliance Industries Ltd. & ors. Vs State of Gujarat (Gujarat High Court)
Appeal Number : R/Special Civil Application No. 14206 of 2018
Date of Judgement/Order : 16/04/2020
Related Assessment Year :
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Reliance Industries Ltd. & ors. Vs State of Gujarat (Gujarat High Court)

Conclusion: Section 84A of the Gujarat VAT Act is declared as ultra vires and beyond the legislative competence of the State Legislature under Entry 54 of List II of the Seventh Schedule to the Constitution of India

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