https://www.taxtmi.com/caselaws?id=158750 Retrospective deletion of section 28 of the Karnataka Tax on Entry of Goods Act could not be enforced because it withdrew a statutory exemption and imposed an additional restriction on trade and commerce, attracting the constitutional requirements of prior Presidential sanction or subsequent Presidential assent. In the absence of such compliance, the amendment was treated as unenforceable. As a result, non-dealers importing motor vehicles into local areas continued to enjoy the section 28 exemption from entry tax, and refusal to register vehicles on the basis of the unenforceable amendment could not stand. en-us Wed, 23 Oct 1996 00:00:00 +0530 Wed, 06 Nov 2013 15:49:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158750 Retrospective deletion of section 28 of the Karnataka Tax on Entry of Goods Act could not be enforced because it withdrew a statutory exemption and imposed an additional restriction on trade and commerce, attracting the constitutional requirements of prior Presidential sanction or subsequent Presidential assent. In the absence of such compliance, the amendment was treated as unenforceable. As a result, non-dealers importing motor vehicles into local areas continued to enjoy the section 28 exemption from entry tax, and refusal to register vehicles on the basis of the unenforceable amendment could not stand. Case-Laws VAT and Sales Tax Wed, 23 Oct 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158750