https://www.taxtmi.com/caselaws?id=342187 The Patna HC examined the Entry Tax Act's set-off proviso, holding it was not ultra vires, arbitrary, or discriminatory because fiscal classification was permissible and the challenger was not similarly placed for the relevant transaction. It further held that interest on delayed entry tax could not be levied by implication through Section 8, as interest is a substantive charge requiring express statutory authority; that issue was decided for the assessee. On entry tax liability, the Court accepted that mere entry and sale are insufficient unless the goods are also used or consumed locally, but denied relief because the dealer had not proved non-use. It upheld reassessment on the basis of audit objection and rejected the limitation challenge. en-us Wed, 19 Apr 2017 00:00:00 +0530 Sat, 24 Mar 2018 16:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=342187 The Patna HC examined the Entry Tax Act's set-off proviso, holding it was not ultra vires, arbitrary, or discriminatory because fiscal classification was permissible and the challenger was not similarly placed for the relevant transaction. It further held that interest on delayed entry tax could not be levied by implication through Section 8, as interest is a substantive charge requiring express statutory authority; that issue was decided for the assessee. On entry tax liability, the Court accepted that mere entry and sale are insufficient unless the goods are also used or consumed locally, but denied relief because the dealer had not proved non-use. It upheld reassessment on the basis of audit objection and rejected the limitation challenge. Case-Laws VAT and Sales Tax Wed, 19 Apr 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=342187