https://www.taxtmi.com/caselaws?id=237436 A constitutional challenge to the entry-tax valuation provisions was not barred by constructive res judicata because the earlier judgment had left those questions open, and the provisions were upheld as valid machinery provisions, not as ultra vires enactments. The Court treated the taxable event as entry of goods into the State and held that value must be determined at the time of entry, so later wholesale or retail prices could not control the levy. Wholesale price was accepted as a permissible valuation method where direct evidence of entry value was unavailable, subject to better evidence being produced before the statutory authorities. The writ petition therefore failed in substance. en-us Mon, 23 Sep 2013 00:00:00 +0530 Fri, 27 Sep 2013 17:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=237436 A constitutional challenge to the entry-tax valuation provisions was not barred by constructive res judicata because the earlier judgment had left those questions open, and the provisions were upheld as valid machinery provisions, not as ultra vires enactments. The Court treated the taxable event as entry of goods into the State and held that value must be determined at the time of entry, so later wholesale or retail prices could not control the levy. Wholesale price was accepted as a permissible valuation method where direct evidence of entry value was unavailable, subject to better evidence being produced before the statutory authorities. The writ petition therefore failed in substance. Case-Laws VAT and Sales Tax Mon, 23 Sep 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=237436