https://www.taxtmi.com/caselaws?id=166306 Where an earlier statute's definition is incorporated into a later enactment by deliberate cross-reference, repeal of the earlier law does not alter the incorporated meaning; the definition of "dealer" under the Entry Tax Act therefore continued to draw from the Bihar Finance Act, 1981, not the later VAT definition. The penalty issue turned on a bona fide and reasonably debatable question of statutory interpretation: because the assessee consistently contested liability on a genuine legal basis and without dilatory conduct, penalty was not justified merely because tax liability was ultimately sustained. The tax assessments were upheld, but the penalty was set aside. 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 Where an earlier statute's definition is incorporated into a later enactment by deliberate cross-reference, repeal of the earlier law does not alter the incorporated meaning; the definition of "dealer" under the Entry Tax Act therefore continued to draw from the Bihar Finance Act, 1981, not the later VAT definition. The penalty issue turned on a bona fide and reasonably debatable question of statutory interpretation: because the assessee consistently contested liability on a genuine legal basis and without dilatory conduct, penalty was not justified merely because tax liability was ultimately sustained. The tax assessments were upheld, but the penalty was set aside. Case-Laws VAT and Sales Tax Mon, 27 Aug 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166306