https://www.taxtmi.com/caselaws?id=400399 A comprehensive saving clause in the 2007 amendment was construed to preserve earlier entry tax notifications, so the intervening period was not tax-free; the later 2008 notification was treated as clarificatory and the challenge to the continued levy failed. However, the ex parte assessment and revisional orders were found unsustainable because the authorities did not meaningfully consider the assessee's objections or apply their mind to the nature of the goods, so the consequential demand also could not stand. The assessment, revisional order and demand were quashed and the matter remitted for fresh assessment. en-us Wed, 07 Oct 2020 00:00:00 +0530 Fri, 06 Nov 2020 09:11:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=400399 A comprehensive saving clause in the 2007 amendment was construed to preserve earlier entry tax notifications, so the intervening period was not tax-free; the later 2008 notification was treated as clarificatory and the challenge to the continued levy failed. However, the ex parte assessment and revisional orders were found unsustainable because the authorities did not meaningfully consider the assessee's objections or apply their mind to the nature of the goods, so the consequential demand also could not stand. The assessment, revisional order and demand were quashed and the matter remitted for fresh assessment. Case-Laws VAT and Sales Tax Wed, 07 Oct 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=400399