https://www.taxtmi.com/caselaws?id=337114 Entry tax was held not to be open to constitutional challenge because its validity had already been settled by binding precedent and the Supreme Court's affirmation of State entry tax levies. The remaining dispute over seven items was a factual classification issue: the authorities had found, on the material before them, that the items fell within the relevant taxable entry. In limited revisional jurisdiction, that factual determination was not shown to suffer from any legal infirmity and was not interfered with. The petition therefore failed, with both the constitutional challenge and the taxability finding decided against the assessee. en-us Wed, 07 Dec 2016 00:00:00 +0530 Wed, 04 Jan 2017 08:53:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=337114 Entry tax was held not to be open to constitutional challenge because its validity had already been settled by binding precedent and the Supreme Court's affirmation of State entry tax levies. The remaining dispute over seven items was a factual classification issue: the authorities had found, on the material before them, that the items fell within the relevant taxable entry. In limited revisional jurisdiction, that factual determination was not shown to suffer from any legal infirmity and was not interfered with. The petition therefore failed, with both the constitutional challenge and the taxability finding decided against the assessee. Case-Laws VAT and Sales Tax Wed, 07 Dec 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=337114