SYED ABBAS MIAH vs. INCOME TAX OFFICER,WARD-I,KURNOOL

246A, 269A and 279A had been introduced into the Constitution for introduction of Goods and Services Tax by subsuming all indirect taxes. Section 17 of the 101st Amendment Act, had omitted Entry 52 from List II, VII Schedule of the Constitution of India. Section 19 of the 101st Amendment had provided for transitional measures by empowering the competent legislatures