Supreme Court of India
M/s Naresh Kumar Gupta v. State of Punjab & Another
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What the Court ordered
For the above reasons, we hence do not find any reason to interfere with the impugned orders of the High Court.
Judgment, page 8
From the headnote
Issue for Consideration Whether the amendment to s.29 of the Punjab Value Added Tax Act, 2005 (PVAT Act) by the Punjab Value Added Tax Act, 2013 is constitutionally valid or not. Headnotes† Punjab Value Added Tax Act, 2005 – Amendment to s.29 – Punjab Value Added Tax Act, 2013 – Constitutional validity of amendment to s.29 of Punjab Value Added Tax Act, 2005 by the Punjab Value Added Tax Act, 2013 – High Court held that the amendment cannot be declared as invalid: Held: On a perusal of the un-amended s.29 of the Act and its amended version, it is evident that under the un-amended provision,
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