https://www.taxtmi.com/caselaws?id=162390 Section 3A of the Punjab Tax on Entry of Goods into Local Areas Act, 2000 enabled entry tax on goods specifically notified by the Government, even where such goods were also taxable under the Punjab General Sales Tax Act, 1948, and the limitation in section 3(5) did not apply. The notification dated 1 October 2002 expressly covered yarn of all kinds, making the levy applicable to all importers, including registered dealers bringing yarn into Punjab from outside the State. On that basis, tax at 4 per cent was leviable on the yarn imported by the registered dealer, and the challenge to the levy failed. en-us Fri, 22 Nov 2002 00:00:00 +0530 Tue, 25 Feb 2014 17:42:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162390 Section 3A of the Punjab Tax on Entry of Goods into Local Areas Act, 2000 enabled entry tax on goods specifically notified by the Government, even where such goods were also taxable under the Punjab General Sales Tax Act, 1948, and the limitation in section 3(5) did not apply. The notification dated 1 October 2002 expressly covered yarn of all kinds, making the levy applicable to all importers, including registered dealers bringing yarn into Punjab from outside the State. On that basis, tax at 4 per cent was leviable on the yarn imported by the registered dealer, and the challenge to the levy failed. Case-Laws VAT and Sales Tax Fri, 22 Nov 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162390