https://www.taxtmi.com/caselaws?id=336611 The amended Gujarat entry tax regime, including levy on goods purchased through electronic commerce portals for personal use and consumption, was upheld as constitutionally valid, with the challenge failing in light of the later Supreme Court decision relied on by the parties. The statute also permitted reduction of entry tax to the extent Central Sales Tax had already been paid, but only on proof before the assessing authority and compliance with the prescribed procedure. Direct set-off was not granted in writ proceedings; the petitioners were required to pursue the statutory claim before the competent authority in accordance with law. en-us Thu, 01 Dec 2016 00:00:00 +0530 Mon, 26 Dec 2016 09:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=336611 The amended Gujarat entry tax regime, including levy on goods purchased through electronic commerce portals for personal use and consumption, was upheld as constitutionally valid, with the challenge failing in light of the later Supreme Court decision relied on by the parties. The statute also permitted reduction of entry tax to the extent Central Sales Tax had already been paid, but only on proof before the assessing authority and compliance with the prescribed procedure. Direct set-off was not granted in writ proceedings; the petitioners were required to pursue the statutory claim before the competent authority in accordance with law. Case-Laws VAT and Sales Tax Thu, 01 Dec 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=336611