After the Goods and Services Tax came into effect in 2017, the states were stripped of their powers to make amendments to their respective Value Added Tax Acts, the Supreme Court said.
It said so in a batch of appeals filed against amendments brought out by the states of Telangana, Gujarat and Maharashtra to their respective VAT Acts.
The top court was dealing with the interpretation of Section 19 of the Constitution (One Hundred and First Amendment) Act, which came into force in September 2016.
Source: www.a2ztaxcorp.com
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