West Bengal VAT Act: Provision which levies tax on sum realised above MRP of foreign liquor wasn't u

CST & VAT: West Bengal VAT - Where State Government of West Bengal by West Bengal Taxation Laws (Amendment) Act, 2008 caused amendments in sections 2(40)(d) and 22D of West Bengal Sales Tax Act, 1994 subjecting members of West Bengal Foreign Liquor 'Off' and 'On' Shop Owners Association to pay tax on that part of sale price of quantity of foreign liquor sold by them by which such sale price exceeds maximum retail price of equal quantity of such foreign liquor, impugned amendments were not ultra