https://www.taxtmi.com/highlights?id=21893 Levy of sales tax / VAT on import of goods (yarn in this case) from outside India - Constitutional validity - Imposition of tax at entry level where sale or purchase of goods are not involved, does not seem to come within the purview of sub-clause (b) of clause (1) of Article 286. - Levy upheld - HC en-us Sat, 21 Feb 2015 12:40:43 +0530 Sat, 21 Feb 2015 12:40:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=21893 Levy of sales tax / VAT on import of goods (yarn in this case) from outside India - Constitutional validity - Imposition of tax at entry level where sale or purchase of goods are not involved, does not seem to come within the purview of sub-clause (b) of clause (1) of Article 286. - Levy upheld - HC Highlights VAT and Sales Tax Sat, 21 Feb 2015 12:40:43 +0530 https://www.taxtmi.com/highlights?id=21893