https://www.taxtmi.com/caselaws?id=160800 A fresh challenge was maintainable where the earlier writ petition had been dismissed for default and not decided on merits, so the prior non-speaking dismissal did not bar a subsequent proceeding on the same cause of action. Entry tax was not leviable where jute was brought into the local area only for export and not for consumption, use or sale therein, because the statutory charging provision and the constitutional entry both require that taxable nexus; the assessment, appellate confirmation and consequential certificate proceedings were therefore unsustainable. en-us Fri, 26 Apr 2002 00:00:00 +0530 Tue, 24 Dec 2013 17:36:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160800 A fresh challenge was maintainable where the earlier writ petition had been dismissed for default and not decided on merits, so the prior non-speaking dismissal did not bar a subsequent proceeding on the same cause of action. Entry tax was not leviable where jute was brought into the local area only for export and not for consumption, use or sale therein, because the statutory charging provision and the constitutional entry both require that taxable nexus; the assessment, appellate confirmation and consequential certificate proceedings were therefore unsustainable. Case-Laws VAT and Sales Tax Fri, 26 Apr 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160800