https://www.taxtmi.com/caselaws?id=333064 Bihar entry tax amendments applied to e-commerce purchases for personal use or consumption were analysed under Part XIII of the Constitution. The scheme was considered discriminatory because the second proviso to Section 3(2) denied set-off where the ultimate consumer was not a dealer under the Bihar VAT regime, leaving imported goods with a higher cumulative burden than comparable local goods. The commentary states that a compensatory character does not by itself shield a levy from Article 304(a) scrutiny when its operation creates a fiscal barrier and hostile discrimination against inter-State goods. en-us Tue, 27 Sep 2016 00:00:00 +0530 Wed, 21 Mar 2018 14:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=333064 Bihar entry tax amendments applied to e-commerce purchases for personal use or consumption were analysed under Part XIII of the Constitution. The scheme was considered discriminatory because the second proviso to Section 3(2) denied set-off where the ultimate consumer was not a dealer under the Bihar VAT regime, leaving imported goods with a higher cumulative burden than comparable local goods. The commentary states that a compensatory character does not by itself shield a levy from Article 304(a) scrutiny when its operation creates a fiscal barrier and hostile discrimination against inter-State goods. Case-Laws VAT and Sales Tax Tue, 27 Sep 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=333064