https://www.taxtmi.com/caselaws?id=251221 The court held that the Jharkhand Entry Tax on Consumption or Use of Goods Act, 2011, was unconstitutional as it did not provide quantifiable and measurable benefits to taxpayers. The court found that the tax was not compensatory in nature and the purposes for which it was to be utilized should be funded by the state's general revenue, not specific benefits to taxpayers. Consequently, Section 3 of the Act was declared ultra vires and the respondent-State was restrained from enforcing any provisions of the Act. en-us Tue, 03 Apr 2012 00:00:00 +0530 Mon, 08 Sep 2014 09:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=251221 The court held that the Jharkhand Entry Tax on Consumption or Use of Goods Act, 2011, was unconstitutional as it did not provide quantifiable and measurable benefits to taxpayers. The court found that the tax was not compensatory in nature and the purposes for which it was to be utilized should be funded by the state's general revenue, not specific benefits to taxpayers. Consequently, Section 3 of the Act was declared ultra vires and the respondent-State was restrained from enforcing any provisions of the Act. Case-Laws VAT and Sales Tax Tue, 03 Apr 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=251221