Legislative competence of the state to levy Entry Tax on import of goods from outside India - inadequacy of pleadings.

Legislative competence of the state to levy Entry Tax on import of goods from outside India - inadequacy of pleadings. - Strong Observations from the Court https://www.taxtmi.com/news?id=16487 The court held that a challenge to the Entry Tax on imported goods requires specific, clear, and cogent pleadings because of the presumption of constitutionality; the attacker must produce adequate particulars and material to show the provision is infirm, and without particulars (such as quantities, origin, ports of import, and movement to the place of use) the court cannot adjudicate a real dispute. en-us Mon, 08 Aug 2016 22:24:49 +0530 Mon, 08 Aug 2016 22:24:49 +0530 TaxTMI RSS Generator Legislative competence of the state to levy Entry Tax on import of goods from outside India - inadequacy of pleadings. - Strong Observations from the Court https://www.taxtmi.com/news?id=16487 The court held that a challenge to the Entry Tax on imported goods requires specific, clear, and cogent pleadings because of the presumption of constitutionality; the attacker must produce adequate particulars and material to show the provision is infirm, and without particulars (such as quantities, origin, ports of import, and movement to the place of use) the court cannot adjudicate a real dispute. News - Mon, 08 Aug 2016 22:24:49 +0530 https://www.taxtmi.com/news?id=16487