22 July 2024


Madras HC: Amendment to Additional Sales Tax Act Unconstitutional - 03.10.2016

Madras HC has declared unconstitutional inclusion of Explanation V to Section 2(1)(aa) of TN Additional Sales Tax Act, 1970, in 2002 to levy additional tax even on works contractors who had opted to pay general sales tax not on basis of their taxable turnover but on total value of works contracts.

Tags : Madras HC TN Additional Sales Tax Act works contractors

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