https://www.taxtmi.com/caselaws?id=191866 The Court rejected the challenge to the assessment order under the Bihar Tax on Entry of Goods into Local Areas Act, 1993, for contravening Article 286(1)(a) of the Constitution of India. It held that entry tax on inter-State sale is permissible as it is a fee for goods entering local areas for consumption, use, or sale within the state's jurisdiction. The Court emphasized that entry tax applies only to sales intended for specific purposes within local areas and directed the petitioner to pursue the remedy of appeal against the assessment order, highlighting the importance of following statutory appeal processes in tax assessment matters. en-us Tue, 25 Mar 2003 00:00:00 +0530 Fri, 28 Apr 2017 18:00:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=191866 The Court rejected the challenge to the assessment order under the Bihar Tax on Entry of Goods into Local Areas Act, 1993, for contravening Article 286(1)(a) of the Constitution of India. It held that entry tax on inter-State sale is permissible as it is a fee for goods entering local areas for consumption, use, or sale within the state's jurisdiction. The Court emphasized that entry tax applies only to sales intended for specific purposes within local areas and directed the petitioner to pursue the remedy of appeal against the assessment order, highlighting the importance of following statutory appeal processes in tax assessment matters. Case-Laws VAT and Sales Tax Tue, 25 Mar 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=191866