https://www.taxtmi.com/caselaws?id=160558 Retrospective entry tax notifications were treated as valid where the charging provision authorised retrospective or prospective rates and later presidential assent was taken to cure the earlier defect by necessary implication. The Court also upheld a notification covering a past period as a permissible validating measure within delegated power, rejecting claims under Articles 14, 19(1)(g) and 304(a). It further construed the notification, Explanation and later clarification as not extending tax to exempt goods in the Second Schedule, and held that KIADB industrial areas within a statutory local area remain within the Entry Tax Act because the taxable event is entry of goods into that local area. en-us Wed, 18 Oct 2000 00:00:00 +0530 Fri, 20 Dec 2013 13:15:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160558 Retrospective entry tax notifications were treated as valid where the charging provision authorised retrospective or prospective rates and later presidential assent was taken to cure the earlier defect by necessary implication. The Court also upheld a notification covering a past period as a permissible validating measure within delegated power, rejecting claims under Articles 14, 19(1)(g) and 304(a). It further construed the notification, Explanation and later clarification as not extending tax to exempt goods in the Second Schedule, and held that KIADB industrial areas within a statutory local area remain within the Entry Tax Act because the taxable event is entry of goods into that local area. Case-Laws VAT and Sales Tax Wed, 18 Oct 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160558