https://www.taxtmi.com/caselaws?id=160298 Entry tax under the Bihar entry tax framework was treated as payable immediately on entry of scheduled goods into the local area, and recovery could proceed without a prior notice of demand under the Bihar Finance Act or a formal assessment order. The court read the recovery machinery of the Finance Act mutatis mutandis, but confined the prior demand requirement to ordinary sales tax recovery, not entry tax defaults. The statutory adjustment mechanism against sales tax liability did not extinguish the initial obligation to pay entry tax; it operated only after entry tax had been paid and affected only the ultimate sales tax liability. The writ petitions therefore failed. en-us Tue, 03 Nov 1998 00:00:00 +0530 Sat, 14 Dec 2013 11:53:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160298 Entry tax under the Bihar entry tax framework was treated as payable immediately on entry of scheduled goods into the local area, and recovery could proceed without a prior notice of demand under the Bihar Finance Act or a formal assessment order. The court read the recovery machinery of the Finance Act mutatis mutandis, but confined the prior demand requirement to ordinary sales tax recovery, not entry tax defaults. The statutory adjustment mechanism against sales tax liability did not extinguish the initial obligation to pay entry tax; it operated only after entry tax had been paid and affected only the ultimate sales tax liability. The writ petitions therefore failed. Case-Laws VAT and Sales Tax Tue, 03 Nov 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160298