https://www.taxtmi.com/caselaws?id=162398 The court upheld the constitutionality of Section 4-A of the Entry Tax Act and the validity of the notification dated December 26, 2001. It found no violation of Articles 301, 303, 304, and 19(1)(g) of the Constitution, concluding that the notification was issued in public interest and did not exhibit arbitrariness or excessive delegation of power. The court dismissed the writ petitions, emphasizing the notification's aim to prevent tax evasion and ensure the collective good. en-us Mon, 08 Sep 2003 00:00:00 +0530 Tue, 25 Feb 2014 18:41:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162398 The court upheld the constitutionality of Section 4-A of the Entry Tax Act and the validity of the notification dated December 26, 2001. It found no violation of Articles 301, 303, 304, and 19(1)(g) of the Constitution, concluding that the notification was issued in public interest and did not exhibit arbitrariness or excessive delegation of power. The court dismissed the writ petitions, emphasizing the notification's aim to prevent tax evasion and ensure the collective good. Case-Laws VAT and Sales Tax Mon, 08 Sep 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162398