Adfert Technologies Pvt. Ltd vs Union Of India And Others on 4 November, 2019
35. Relying on the said decision, in case of Jayam
and Company (supra), the Supreme Court in case of ALD
Automotive Private Limited (supra) upheld the constitutional
validity of Section 19(11) of Tamil Nadu Value Added Tax Act,
2006 with a clear finding that the said provision neither can be
said to be arbitrary nor violative of the right guaranteed to a dealer
under Article 19(1)(g) of the Constitution.