https://www.taxtmi.com/caselaws?id=165431 A compensatory entry tax levy, previously upheld on binding authority, could not be reopened through a fresh constitutional challenge merely because part of the earlier doctrinal formulation had later been overruled. The amendment raising the ceiling under section 4A to 50 per cent was upheld because the legislative policy, statutory limits and laying requirement provided sufficient guidance and control over delegated power, and the differential taxation had a rational fiscal basis. The notifications issued under sections 3(2), 4A and 10 were also sustained as falling within the statutory scheme and not violating equality or free trade principles. en-us Thu, 10 Sep 2009 00:00:00 +0530 Sat, 01 Nov 2014 12:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=165431 A compensatory entry tax levy, previously upheld on binding authority, could not be reopened through a fresh constitutional challenge merely because part of the earlier doctrinal formulation had later been overruled. The amendment raising the ceiling under section 4A to 50 per cent was upheld because the legislative policy, statutory limits and laying requirement provided sufficient guidance and control over delegated power, and the differential taxation had a rational fiscal basis. The notifications issued under sections 3(2), 4A and 10 were also sustained as falling within the statutory scheme and not violating equality or free trade principles. Case-Laws VAT and Sales Tax Thu, 10 Sep 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=165431