https://www.taxtmi.com/caselaws?id=166306 The court allowed the appeals in part, setting aside the orders imposing penalties but confirming the orders of assessment imposing entry tax. The court emphasized that the ET Act's definition of "dealer" remains as per the Bihar Finance Act, 1981, despite its repeal, and the appellant's bona fide belief justified the removal of penalties. en-us Mon, 27 Aug 2012 00:00:00 +0530 Wed, 17 Sep 2014 16:07:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166306 The court allowed the appeals in part, setting aside the orders imposing penalties but confirming the orders of assessment imposing entry tax. The court emphasized that the ET Act's definition of "dealer" remains as per the Bihar Finance Act, 1981, despite its repeal, and the appellant's bona fide belief justified the removal of penalties. Case-Laws VAT and Sales Tax Mon, 27 Aug 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166306