Amendment to section 29 of the Punjab Value Added Tax Act, 2005

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• 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.