https://www.taxtmi.com/caselaws?id=378878 Constructive res judicata did not bar the later challenge to interest on entry tax because the earlier writ proceedings had not actually entertained or decided that issue. The Supreme Court also held that the U.P. Tax on Entry of Goods into Local Areas Act, 2007 supplies a substantive basis for levy of interest on delayed payment of entry tax, read with incorporated provisions of the U.P. VAT Act, 2008 applied mutatis mutandis. The impugned judgment was set aside and the writ matters were revived before the High Court for determination of the remaining liability and quantum issues. en-us Mon, 22 Apr 2019 00:00:00 +0530 Fri, 12 Jul 2019 10:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=378878 Constructive res judicata did not bar the later challenge to interest on entry tax because the earlier writ proceedings had not actually entertained or decided that issue. The Supreme Court also held that the U.P. Tax on Entry of Goods into Local Areas Act, 2007 supplies a substantive basis for levy of interest on delayed payment of entry tax, read with incorporated provisions of the U.P. VAT Act, 2008 applied mutatis mutandis. The impugned judgment was set aside and the writ matters were revived before the High Court for determination of the remaining liability and quantum issues. Case-Laws VAT and Sales Tax Mon, 22 Apr 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=378878