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53. As a corollary to the above he submits that as the VAT Act was repealed on 01.07.2017 except for five petroleum products and alcohol for human consumption, no amendment to the repealed law is permissible. Therefore, the Second Amendment Act made on 02.12.2017 to amend the VAT Act which already stood repealed and was non-existent as on 02.12.2017 except for five petroleum products and alcohol for human consumption would be impermissible in law.

54. Mr. Viswanath, learned counsel for some of the petitioners, while adopting the arguments advanced by Mr.S.Ravi, learned senior counsel, submits that the State Legislature passed the Telangana Goods and Services Tax Bill, 2017 on 16.04.2017. It received the assent of the Governor on 25.05.2017 whereafter the Telangana Goods and Services Tax Act, 2017 (already referred to as 'the TGST Act') was published in the Telangana Extraordinary Gazette on 27.05.2017. He thereafter submits that the Ordinance was promulgated on 17.06.2017 whereas the Second Amendment Act was made on 02.12.2017 giving retrospective effect from 17.06.2017. He submits that the Second Amendment Act is unconstitutional as the State Legislature had lost its competence to make such amendments after the Constitution Amendment Act came into force from 16.09.2016. On and from 16.09.2016 only concurrent jurisdiction could be exercised simultaneously by the Central Government as well as by the State Government insofar GST is concerned; that apart, exercise of power under Article 246 A can only be carried out on the recommendation of the GST Council.