https://www.taxtmi.com/caselaws?id=385447 Entry tax must preserve parity between imported goods and similar locally taxed goods; a higher levy that breaks this nexus is discriminatory under Article 304(a). Excavators were separately classified and taxed at 4% under the VAT regime, so treating them as motor vehicles to impose 12.5% entry tax imposed a heavier burden on imported goods than on comparable local goods. The Gujarat HC held this unlawful and unconstitutional. It also rejected the argument that input tax credit could later offset the burden, since a levy invalid at inception cannot be cured by a post-payment adjustment mechanism. en-us Wed, 21 Aug 2019 00:00:00 +0530 Fri, 06 Sep 2019 10:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=385447 Entry tax must preserve parity between imported goods and similar locally taxed goods; a higher levy that breaks this nexus is discriminatory under Article 304(a). Excavators were separately classified and taxed at 4% under the VAT regime, so treating them as motor vehicles to impose 12.5% entry tax imposed a heavier burden on imported goods than on comparable local goods. The Gujarat HC held this unlawful and unconstitutional. It also rejected the argument that input tax credit could later offset the burden, since a levy invalid at inception cannot be cured by a post-payment adjustment mechanism. Case-Laws VAT and Sales Tax Wed, 21 Aug 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=385447