https://www.taxtmi.com/caselaws?id=162984 The court held that the Bihar Entry Tax Act, 1993, was initially non-compensatory and violated Article 301. However, it was valid under Article 304(b) before its amendments. Amendments in 2001 and 2003 were invalid due to discrimination and lack of Presidential sanction. The amendment including imported goods was also invalid for being retrospective and lacking sanction. The 2006 amendment made the levy compensatory, validating the Act and negating the need for Article 304(b) compliance. The cases are allowed for the period 2001-2006, but no order is issued as the matter is pending before the SC. en-us Tue, 09 Jan 2007 00:00:00 +0530 Wed, 07 Feb 2024 17:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162984 The court held that the Bihar Entry Tax Act, 1993, was initially non-compensatory and violated Article 301. However, it was valid under Article 304(b) before its amendments. Amendments in 2001 and 2003 were invalid due to discrimination and lack of Presidential sanction. The amendment including imported goods was also invalid for being retrospective and lacking sanction. The 2006 amendment made the levy compensatory, validating the Act and negating the need for Article 304(b) compliance. The cases are allowed for the period 2001-2006, but no order is issued as the matter is pending before the SC. Case-Laws VAT and Sales Tax Tue, 09 Jan 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162984