https://www.taxtmi.com/caselaws?id=163077 Section 3(1)(c) of the Andhra Pradesh Tax on Entry of Goods into Local Areas Act, 2001 permitted the notified entry tax rate only within the ceiling fixed by the applicable sales tax rate for the commodity. After the repeal of the Andhra Pradesh General Sales Tax Act and the commencement of the Andhra Pradesh Value Added Tax Act, 2005, packing material under Schedule IV attracted 4% tax, so the notification fixing 12.5% on HDPE/PP woven fabrics and sacks exceeded the statutory limit. The later 2006 notification operated only prospectively and did not validate the earlier excess rate. G.O. Ms. No. 955 was therefore ultra vires, and the assessment based on it was quashed. en-us Fri, 06 Jul 2007 00:00:00 +0530 Fri, 21 Mar 2014 14:06:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163077 Section 3(1)(c) of the Andhra Pradesh Tax on Entry of Goods into Local Areas Act, 2001 permitted the notified entry tax rate only within the ceiling fixed by the applicable sales tax rate for the commodity. After the repeal of the Andhra Pradesh General Sales Tax Act and the commencement of the Andhra Pradesh Value Added Tax Act, 2005, packing material under Schedule IV attracted 4% tax, so the notification fixing 12.5% on HDPE/PP woven fabrics and sacks exceeded the statutory limit. The later 2006 notification operated only prospectively and did not validate the earlier excess rate. G.O. Ms. No. 955 was therefore ultra vires, and the assessment based on it was quashed. Case-Laws VAT and Sales Tax Fri, 06 Jul 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163077