https://www.taxtmi.com/caselaws?id=164127 Entry tax on goods brought from other States under the Tamil Nadu Tax on Entry of Goods into Local Areas Act, 2001 was held to be covered by an earlier binding Division Bench ruling that treated such levy as non-compensatory, illegal, unauthorised, and violative of Articles 301 and 304(a) of the Constitution. On that basis, the assessment order could not stand and was quashed. The refund claim was not granted directly, but the petitioner's representation for refund was directed to be considered by the competent authority in accordance with law within a fixed time, leaving the monetary relief to administrative determination. en-us Thu, 19 Jul 2007 00:00:00 +0530 Fri, 18 Apr 2014 11:49:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164127 Entry tax on goods brought from other States under the Tamil Nadu Tax on Entry of Goods into Local Areas Act, 2001 was held to be covered by an earlier binding Division Bench ruling that treated such levy as non-compensatory, illegal, unauthorised, and violative of Articles 301 and 304(a) of the Constitution. On that basis, the assessment order could not stand and was quashed. The refund claim was not granted directly, but the petitioner's representation for refund was directed to be considered by the competent authority in accordance with law within a fixed time, leaving the monetary relief to administrative determination. Case-Laws VAT and Sales Tax Thu, 19 Jul 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164127