https://www.taxtmi.com/forum/issue?id=106089 Whether the State imposition of an entry tax under the West Bengal Tax on Entry of Goods into Local Areas Act, 2012 is operative turns on the constitutional validity of the statute where the judge found the Act lacked the President's assent; that defect, if sustained, removes the statutory basis for the levy. The enforceability depends on whether an appeal has been filed, and absent an appeal the State is obliged to comply with the High Court order. en-us Fri, 13 Sep 2013 17:23:47 +0530 Thu, 23 Jan 2025 15:57:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=106089 Whether the State imposition of an entry tax under the West Bengal Tax on Entry of Goods into Local Areas Act, 2012 is operative turns on the constitutional validity of the statute where the judge found the Act lacked the President's assent; that defect, if sustained, removes the statutory basis for the levy. The enforceability depends on whether an appeal has been filed, and absent an appeal the State is obliged to comply with the High Court order. Discussion-Forum Indian Laws Fri, 13 Sep 2013 17:23:47 +0530 https://www.taxtmi.com/forum/issue?id=106089