Court :
High Court of Patna
Brief :
The Hon’ble High Court held that the State Government isn’t competent to levy tax on the basis of Maximum retail price or any other notional value and further held that the State Government can’t provide an option to the concerned dealer to pay VAT in such manner. Accordingly, held that Section 15(5)(b) of the Bihar VAT Act is ultra vires.
Citation :
Mapra Laboratories Pvt. Ltd. Vs. Commercial Tax Officer
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