https://www.taxtmi.com/caselaws?id=189579 Enhanced entry tax under the 1976 Act could be imposed only within the statutory limits and on a classification that had an intelligible differentia and rational nexus with the levy's object. The HC held that limestone used for clinkerisation could not be further sub-classified merely because the resulting clinker was stock transferred outside the State, as that distinction lacked a valid nexus. The impugned notifications were therefore invalid to that extent. Having found the higher levy unsustainable, the court also directed restitution of the excess tax collected during the writ proceedings, with interest if refund was delayed. en-us Tue, 19 Jan 2016 00:00:00 +0530 Fri, 13 Jan 2017 10:10:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=189579 Enhanced entry tax under the 1976 Act could be imposed only within the statutory limits and on a classification that had an intelligible differentia and rational nexus with the levy's object. The HC held that limestone used for clinkerisation could not be further sub-classified merely because the resulting clinker was stock transferred outside the State, as that distinction lacked a valid nexus. The impugned notifications were therefore invalid to that extent. Having found the higher levy unsustainable, the court also directed restitution of the excess tax collected during the writ proceedings, with interest if refund was delayed. Case-Laws VAT and Sales Tax Tue, 19 Jan 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=189579