https://www.taxtmi.com/caselaws?id=163141 The court found that the impugned levy, initially discriminatory, became non-discriminatory post-amendments. The entry tax was held to restrict the free movement of goods, necessitating compliance with Article 304(b). The levy was deemed not compensatory. Subsequent amendments requiring Presidential sanction were deemed necessary. Excessive delegation was not found in Section 3(4) of the Act. Omission of Section 3(4) affected pending proceedings but not finalized actions. The judgment was not prospective, and refunds were not automatic but subject to taxpayers proving non-transfer of tax burden. The court declared the Act, amendments, and notifications unconstitutional under Article 301, leaving refund decisions to the authority. en-us Thu, 30 Aug 2007 00:00:00 +0530 Mon, 29 Dec 2014 17:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163141 The court found that the impugned levy, initially discriminatory, became non-discriminatory post-amendments. The entry tax was held to restrict the free movement of goods, necessitating compliance with Article 304(b). The levy was deemed not compensatory. Subsequent amendments requiring Presidential sanction were deemed necessary. Excessive delegation was not found in Section 3(4) of the Act. Omission of Section 3(4) affected pending proceedings but not finalized actions. The judgment was not prospective, and refunds were not automatic but subject to taxpayers proving non-transfer of tax burden. The court declared the Act, amendments, and notifications unconstitutional under Article 301, leaving refund decisions to the authority. Case-Laws VAT and Sales Tax Thu, 30 Aug 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163141