Entry tax on unscheduled goods cannot stand where the authority ignores the jurisdictional objection and passes an unreasoned order.

Entry tax could not be validly imposed on IMFL under the New Act where the goods were not included in the statutory schedule, because the taxing authority lacked jurisdiction to levy tax on items outside the schedule. The appellate order was also unsustainable because it failed to address this core objection and gave no reasons on the legality of the levy. The impugned appellate order was quashed, and the matter was remanded for a fresh, reasoned decision after hearing the taxpayer.

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Issues: Whether the impugned assessment and appellate orders could sustain entry tax on IMFL when the goods were not included in the schedule to the New Act, and whether the orders were liable to be quashed for being unreasoned and passed without addressing the core jurisdictional objection.

Analysis: The assessment proceedings were initiated under the earlier regime, while the final assessment and appellate consideration proceeded under the New Act. The decisive objection was that IMFL did not find place in the schedule to the New Act, and therefore the taxing authorities could not validly impose entry tax on such goods under that enactment. The appellate order failed to consider this foundational objection at all. Where the goods are not covered by the schedule, the authority lacks jurisdiction to levy tax, and an order that omits reasons on this central issue is unsustainable.

Conclusion: The impugned appellate order was liable to be quashed and the matter remanded for a fresh reasoned decision after hearing the petitioner.

Final Conclusion: The tax demand was not finally upheld, and the matter was sent back for reconsideration with a speaking order on the legality of levy under the New Act.

Ratio Decidendi: A taxing authority cannot levy entry tax on goods not covered by the relevant statutory schedule, and failure to adjudicate that jurisdictional objection renders the order unsustainable.

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