https://www.taxtmi.com/caselaws?id=160357 Section 3(1) of the Karnataka Entry Tax Act was upheld as a valid compensatory and regulatory levy: the statutory schedule and rate ceiling supplied adequate guidance, so no presidential assent was required and the delegation was not unguided. The notifications dated 31 March 1998 and 23 September 1998 were also sustained; the Court construed the power to issue notifications as extending to retrospective operation to cure defects and validate the levy, and held that section 3 and section 4-B operated in different fields. However, entry 2-A in the 9 November 1998 notification was struck down because the 8 per cent rate exceeded the 5 per cent ceiling in the parent Act. en-us Mon, 30 Nov 1998 00:00:00 +0530 Mon, 16 Dec 2013 16:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160357 Section 3(1) of the Karnataka Entry Tax Act was upheld as a valid compensatory and regulatory levy: the statutory schedule and rate ceiling supplied adequate guidance, so no presidential assent was required and the delegation was not unguided. The notifications dated 31 March 1998 and 23 September 1998 were also sustained; the Court construed the power to issue notifications as extending to retrospective operation to cure defects and validate the levy, and held that section 3 and section 4-B operated in different fields. However, entry 2-A in the 9 November 1998 notification was struck down because the 8 per cent rate exceeded the 5 per cent ceiling in the parent Act. Case-Laws VAT and Sales Tax Mon, 30 Nov 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160357