https://www.taxtmi.com/caselaws?id=155899 Retrospective amendments to the Entry Tax Act were upheld after the Court held that the levy is on entry of goods into a local area, not on sale, so the removal of the earlier linkage to the Sales Tax Act lawfully withdrew the exemption for whole pulses later converted into split pulses and sold outside the State or in inter-State trade. The declared goods argument also failed because the ceiling under the Central Sales Tax Act did not control an entry tax levy of this kind. Completed assessments were held capable of revision under the amended law, and the challenge to reopening final assessments was rejected. en-us Thu, 01 Dec 1988 00:00:00 +0530 Tue, 10 Sep 2013 16:24:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155899 Retrospective amendments to the Entry Tax Act were upheld after the Court held that the levy is on entry of goods into a local area, not on sale, so the removal of the earlier linkage to the Sales Tax Act lawfully withdrew the exemption for whole pulses later converted into split pulses and sold outside the State or in inter-State trade. The declared goods argument also failed because the ceiling under the Central Sales Tax Act did not control an entry tax levy of this kind. Completed assessments were held capable of revision under the amended law, and the challenge to reopening final assessments was rejected. Case-Laws VAT and Sales Tax Thu, 01 Dec 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155899