Absence of Restitution Clause Cannot Defeat Change in Law Claim: APTEL Applies “Penta-Test”
“Absence of any such clause in the PPA cannot be held to the prejudice of the appellant so as to deny relief to it under Change in Law clause.”
entry tax
Whether ‘tractor-trailer’ sans ‘motor’ falls under ‘motor vehicle’ and is amenable to entry tax under Odisha Entry tax Act? Orissa HC answers
Section 2(h)-“Motor Vehicle” means a Motor Vehicle as defined in Clause 28 of Section 2 of the Motor Vehicles Act, 1988; [excluding any tractor, earth mover, excavator, bulldozer or road-roller].
Adjustment of entry tax paid on damaged cement against VAT liability not admissible under Bihar Entry Tax Act: Patna High Court
“If the goods are imported for any purpose other than consumption, use or sale within the State, then the importer has to prove how the goods imported were disposed of.”
Supreme Court| Industrial area excluded from municipal limits doesn't cease to be ‘local area', State entitled to levy and collect entry tax
Supreme Court: In an appeal relating to the interpretation of ‘local area' occurring under Entry 52 of List II of
Can States levy ‘Entry Tax’? West Bengal Taxation Tribunal explains
West Bengal Taxation Tribunal: The Coram of Justice Malay Marut Banerjee (Chairman) and Suranjan Kundu (Judicial Member) and Chanchalmal Bachhawat (Technical Member),
9-judge bench upholds the validity of entry tax imposed on goods imported from other States
Supreme Court: Writing down a long judgment of 883 pages, the 9-judge bench, by a 7:2 majority, upheld the validity of the