https://www.taxtmi.com/caselaws?id=159245 Entry tax notifications were sustained in principle despite expiry of the ordinance because the later retrospective enactment regularised the amended charging framework. The second notification was not ab initio void for omitting the tax rate, but the corrigendum could operate only prospectively because retrospective notification-making power had not then been conferred; accordingly, no tax could be levied on the relevant entry before 19 August 1992. The statutory laying requirement was held directory, so non-laying did not invalidate the notifications. An industrial area declared under the Industrial Areas Development Act was not a local area for entry tax purposes, and raw materials used to manufacture goods in the Second Schedule were held outside the taxable entry under the ambiguity rule in favour of the assessee. en-us Wed, 20 Aug 1997 00:00:00 +0530 Mon, 18 Nov 2013 18:15:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159245 Entry tax notifications were sustained in principle despite expiry of the ordinance because the later retrospective enactment regularised the amended charging framework. The second notification was not ab initio void for omitting the tax rate, but the corrigendum could operate only prospectively because retrospective notification-making power had not then been conferred; accordingly, no tax could be levied on the relevant entry before 19 August 1992. The statutory laying requirement was held directory, so non-laying did not invalidate the notifications. An industrial area declared under the Industrial Areas Development Act was not a local area for entry tax purposes, and raw materials used to manufacture goods in the Second Schedule were held outside the taxable entry under the ambiguity rule in favour of the assessee. Case-Laws VAT and Sales Tax Wed, 20 Aug 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159245