Chhattisgarh High Court Strikes Down Section 35 of State Sales Tax Law, Orders Refunds
Citation : 2006 Local Law (CG) 9 In a significant ruling on state taxation powers, a division bench of the Chhattisgarh High Court, led by Chief Justice S.R. Nayak, has declared Section 35 of the Chhattisgarh Vanijyik Kar Adhiniyam, 1994 unconstitutional and beyond the legislative competence of the State. The court ordered that any amounts…