Amendments made to the VAT laws by the States, pursuant to introduction of 101st Constitutional Amendment Act are not enforceable
The validity of amendments carried out by the State legislatures in their respective VAT Acts pursuant to the introduction of Constitution 101st Amendment Act, 2016 (‘CAA’), has been subject matter of dispute in many States and several judgments were delivered by the High courts, some in favour of the assessee and some in favour of the revenue. Consequently, the matter was brought to the Supreme Court1 (‘SC’) against the decisions rendered by the High Court (‘HC’) of Telangana, Bombay and Gujarat.