https://www.taxtmi.com/caselaws?id=162787 Entry tax could not be levied on coal imported from outside India and brought into the State for use in a factory, because the levy was treated as extending beyond the statutory basis and the notifications implementing it were quashed. The Court also held that the Jharkhand entry tax provision failed the compensatory tax test after Jindal Stainless, as no quantifiable, measurable benefits or equivalence-based nexus with trading facilities was shown. In the absence of the constitutional safeguards required by Article 304(b), the levy was held ultra vires Articles 301 and 304(b), and the entry tax provisions and consequential demand instruments were set aside. en-us Wed, 23 Aug 2006 00:00:00 +0530 Thu, 29 Feb 2024 17:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162787 Entry tax could not be levied on coal imported from outside India and brought into the State for use in a factory, because the levy was treated as extending beyond the statutory basis and the notifications implementing it were quashed. The Court also held that the Jharkhand entry tax provision failed the compensatory tax test after Jindal Stainless, as no quantifiable, measurable benefits or equivalence-based nexus with trading facilities was shown. In the absence of the constitutional safeguards required by Article 304(b), the levy was held ultra vires Articles 301 and 304(b), and the entry tax provisions and consequential demand instruments were set aside. Case-Laws VAT and Sales Tax Wed, 23 Aug 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162787