Punjab Value Added Tax Act, 2005

2 Supreme Court judgments considering this law. Search within these.

• M/s Naresh Kumar Gupta v. State of Punjab & Another
  2025 INSC 7191 May 2025Disposed of

  Whether the amendment to s.29 of the Punjab Value Added Tax Act, 2005 (PVAT Act) by the Punjab Value Added Tax Act, 2013 is constitutionally valid or not.

• State of Punjab & Ors. v. Trishala Alloys Pvt. Ltd.
  2025 INSC 23117 February 2025Dismissed

  Whether the State could amend the Punjab Value Added Tax Rules, 2005 to provide that the input tax credit (ITC) already earned on goods kept in stock could be availed at a reduced rate as the rate of tax on the goods stood…