Haryana Sales Tax Act Revisional Powers: Supreme Court decides on validity after repeal in Tax Law (2017)

/ Haryana General Sales Tax Act, 1973, Haryana General Sales Tax Act, 1973 with Section 40, Haryana Value Added Tax Act, 2003, Haryana Value Added Tax Act, 2003 with Section 61, Judges, Navin Sinha, Punjab General Clauses Act, 1898, Punjab General Clauses Act, 1898 with Section 4, Ranjan Gogoi

LEGAL ISSUE: Whether revisional power under the Haryana General Sales Tax Act, 1973 can be exercised after its repeal. CASE TYPE: Tax Law Case Name: The State of Haryana and Others vs. Hindustan Construction Company Ltd. Judgment Date: 15 September 2017 Can a state government use old tax laws to review past tax assessments after […]

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