https://www.taxtmi.com/article/detailed?id=1285 The Act's charging provision (Section 3) taxes entry of scheduled goods, but the Schedule specifies no goods and Section 3A uses a non obstante clause to permit levy by notification irrespective of Section 3; prima facie this lacks the statutory taxable event and cannot be sustained as an advance VAT collection under the substantive VAT enactment. The court required compilation of entry information and undertakings to enable recovery if the petitions fail. en-us Tue, 10 May 2011 07:39:05 +0530 Wed, 11 May 2011 07:10:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=1285 The Act's charging provision (Section 3) taxes entry of scheduled goods, but the Schedule specifies no goods and Section 3A uses a non obstante clause to permit levy by notification irrespective of Section 3; prima facie this lacks the statutory taxable event and cannot be sustained as an advance VAT collection under the substantive VAT enactment. The court required compilation of entry information and undertakings to enable recovery if the petitions fail. Articles Value Added Tax - VAT and CST Tue, 10 May 2011 07:39:05 +0530 https://www.taxtmi.com/article/detailed?id=1285