https://www.taxtmi.com/caselaws?id=163794 Entry tax may treat recipients of specified goods transported through pipelines as importers where they have a sufficient nexus with entry into the local area. Its compensatory character depends on earmarking proceeds for trade-related infrastructure and amenities, supported by a proximate and identifiable benefit to trade; general public benefit does not negate that character. A validating enactment remains effective where the Legislature has competence and cures the defect underlying earlier invalidation. Retrospective operation is confined to the dates on which the relevant goods entered the earlier schedule. The Assam entry-tax framework, including its validating provisions, was sustained on these principles. en-us Fri, 09 Jan 2009 00:00:00 +0530 Thu, 20 Nov 2014 14:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163794 Entry tax may treat recipients of specified goods transported through pipelines as importers where they have a sufficient nexus with entry into the local area. Its compensatory character depends on earmarking proceeds for trade-related infrastructure and amenities, supported by a proximate and identifiable benefit to trade; general public benefit does not negate that character. A validating enactment remains effective where the Legislature has competence and cures the defect underlying earlier invalidation. Retrospective operation is confined to the dates on which the relevant goods entered the earlier schedule. The Assam entry-tax framework, including its validating provisions, was sustained on these principles. Case-Laws VAT and Sales Tax Fri, 09 Jan 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163794