https://www.taxtmi.com/caselaws?id=163279 Entry tax on paddy, rice and wheat for 1 April 2006 to 30 June 2006 was unenforceable because the Bihar Entry Tax Act, 1993, as amended, remained constitutionally invalid during that period and had not yet regained compensatory character under Article 304(b). The levy was therefore unauthorised and illegal. Notification No. S.O. 32 dated 1 April 2006 was also invalid because it fixed entry tax at four per cent on those goods while the sales tax rate was one per cent, creating a higher burden on imported goods than on locally sourced goods. The assessment, penalty, demand notices and bank attachment based on the levy were quashed. en-us Wed, 24 Jan 2007 00:00:00 +0530 Thu, 27 Mar 2014 18:08:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163279 Entry tax on paddy, rice and wheat for 1 April 2006 to 30 June 2006 was unenforceable because the Bihar Entry Tax Act, 1993, as amended, remained constitutionally invalid during that period and had not yet regained compensatory character under Article 304(b). The levy was therefore unauthorised and illegal. Notification No. S.O. 32 dated 1 April 2006 was also invalid because it fixed entry tax at four per cent on those goods while the sales tax rate was one per cent, creating a higher burden on imported goods than on locally sourced goods. The assessment, penalty, demand notices and bank attachment based on the levy were quashed. Case-Laws VAT and Sales Tax Wed, 24 Jan 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163279