https://www.taxtmi.com/caselaws?id=162787 The HC declared Section 3 of the Bihar Tax on Entry of Goods into Local Areas Act, 1993, as ultra vires, prohibiting its enforcement by the State of Jharkhand. The court quashed notifications and orders demanding entry tax on imported coal, ruling that such taxes violate Articles 301 and 304(b) of the Constitution. The writ petition was allowed, exempting the petitioner from entry tax liabilities on imported coal. 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 The HC declared Section 3 of the Bihar Tax on Entry of Goods into Local Areas Act, 1993, as ultra vires, prohibiting its enforcement by the State of Jharkhand. The court quashed notifications and orders demanding entry tax on imported coal, ruling that such taxes violate Articles 301 and 304(b) of the Constitution. The writ petition was allowed, exempting the petitioner from entry tax liabilities on imported coal. Case-Laws VAT and Sales Tax Wed, 23 Aug 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162787