Telangana Value Added Tax (Second Amendment) Act, 2017 is unconstitutional

Sri Sri Engineering Works Vs Deputy Commissioner (CT) (Telangana High Court) Challenge made in this batch of writ petitions is to the constitutionality of Telangana Value Added Tax (Second Amendment) Act, 2017. It is the contention of the petitioners that Telangana Value Added Tax (Second Amendment) Act, 2017 is ultra vires the Constitution of India and thus unconstitutional. Held by High Court We are in respectful agreement with the views expressed by the Kerala High Court in Baiju A.A (10 supra). Intention of Parliament in ushering in the GST regime through the Constitution Amendment Act...