https://www.taxtmi.com/caselaws?id=158766 The Act's definition of "local area" was treated as exhaustive, so the Karnataka Industrial Areas Development Board itself was not a local authority; however, entry tax could still apply where goods entered a local area defined by the statute. A later retrospective re-enactment with a repeal and saving clause preserved notifications issued under the amended charging provision, so lapse of the Ordinance did not invalidate them. A corrigendum that merely supplied an omitted rate was held to be a rectificatory exercise, not a fresh levy, and did not require prior legislative placement. The inserted schedule entry was found intra vires as it carried out the statutory scheme. en-us Thu, 20 Mar 1997 00:00:00 +0530 Wed, 06 Nov 2013 17:47:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158766 The Act's definition of "local area" was treated as exhaustive, so the Karnataka Industrial Areas Development Board itself was not a local authority; however, entry tax could still apply where goods entered a local area defined by the statute. A later retrospective re-enactment with a repeal and saving clause preserved notifications issued under the amended charging provision, so lapse of the Ordinance did not invalidate them. A corrigendum that merely supplied an omitted rate was held to be a rectificatory exercise, not a fresh levy, and did not require prior legislative placement. The inserted schedule entry was found intra vires as it carried out the statutory scheme. Case-Laws VAT and Sales Tax Thu, 20 Mar 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158766