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Assessment—Amendment to the Constitution by virtue of which Article 246A —In the instant case petitioners have challenged the order passed by the assessing authority under Gujarat Value Added Tax Act on merits as well as on its authority to make assessment after the amendment to the Constitution by virtue of which Article 246A was inserted.
According to the petitioners, with the amendment to the Constitution and corresponding status for Collection of Goods & Service Tax having been framed, the Value Added Tax laws would not survive.[ELASTREX POLYMERS PVT LTD VERSUS STATE OF GUJARAT THROUGH THE COMMISSIONER OF STATE GOODS AND SERVICE TAX DEPARTMENT] [GUJARAT HIGH COURT] 4 TAXLOK.COM 114 (Guj)