https://www.taxtmi.com/caselaws?id=159622 The retrospective deletion of section 28 of the Karnataka Tax on Entry of Goods into Local Areas for Consumption, Use or Sale Therein Act, 1979 was treated as valid because the entry tax levy under Chapter II-A was held compensatory in nature, so the amendment did not require the President's assent. The earlier view that non-dealers were not liable under section 28 was displaced by the later Division Bench ruling, and the constitutional objection accepted by the single Judge could not survive. The challenge by importers to the entry tax levy was not accepted, and the writ appeals succeeded in favour of the Revenue. en-us Thu, 02 Apr 1998 00:00:00 +0530 Thu, 28 Nov 2013 14:55:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159622 The retrospective deletion of section 28 of the Karnataka Tax on Entry of Goods into Local Areas for Consumption, Use or Sale Therein Act, 1979 was treated as valid because the entry tax levy under Chapter II-A was held compensatory in nature, so the amendment did not require the President's assent. The earlier view that non-dealers were not liable under section 28 was displaced by the later Division Bench ruling, and the constitutional objection accepted by the single Judge could not survive. The challenge by importers to the entry tax levy was not accepted, and the writ appeals succeeded in favour of the Revenue. Case-Laws VAT and Sales Tax Thu, 02 Apr 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159622