https://www.taxtmi.com/caselaws?id=239435 A writ petition challenging the constitutional validity of the Uttar Pradesh Tax on Entry of Goods Into Local Areas Act, 2007 was held not maintainable because an earlier binding High Court decision had already upheld the State's legislative competence and the levy's validity under Article 301. Interim orders passed by the Supreme Court in connected matters were treated as temporary and confined to those cases, so they could not reopen issues already decided or operate as precedent. The petitioner was left to pursue statutory remedies against assessment and demand orders under the Act, and the writ challenge on vires was dismissed. en-us Thu, 26 Sep 2013 00:00:00 +0530 Fri, 24 Jul 2015 12:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=239435 A writ petition challenging the constitutional validity of the Uttar Pradesh Tax on Entry of Goods Into Local Areas Act, 2007 was held not maintainable because an earlier binding High Court decision had already upheld the State's legislative competence and the levy's validity under Article 301. Interim orders passed by the Supreme Court in connected matters were treated as temporary and confined to those cases, so they could not reopen issues already decided or operate as precedent. The petitioner was left to pursue statutory remedies against assessment and demand orders under the Act, and the writ challenge on vires was dismissed. Case-Laws VAT and Sales Tax Thu, 26 Sep 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=239435