https://www.taxtmi.com/caselaws?id=415364 A refund claim for entry tax is premature unless the levy on the relevant goods has first been conclusively held unconstitutional or discriminatory. The governing principle was that entry tax is not barred by Part XIII of the Constitution merely by reason of its imposition, and only a discriminatory levy offends Article 304(a). Because the Tamil Nadu entry tax enactment had already been upheld and no determination had yet been made that the tax collected from the appellant was unlawful, refund could not be claimed on the basis of the earlier challenge. The writ appeal therefore failed on maintainability, and the dismissal of the writ petition was upheld. en-us Thu, 18 Nov 2021 00:00:00 +0530 Fri, 03 Dec 2021 20:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=415364 A refund claim for entry tax is premature unless the levy on the relevant goods has first been conclusively held unconstitutional or discriminatory. The governing principle was that entry tax is not barred by Part XIII of the Constitution merely by reason of its imposition, and only a discriminatory levy offends Article 304(a). Because the Tamil Nadu entry tax enactment had already been upheld and no determination had yet been made that the tax collected from the appellant was unlawful, refund could not be claimed on the basis of the earlier challenge. The writ appeal therefore failed on maintainability, and the dismissal of the writ petition was upheld. Case-Laws VAT and Sales Tax Thu, 18 Nov 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=415364