https://www.taxtmi.com/caselaws?id=305245 Where the Entry Tax Act did not expressly empower assessment of an importer who had not filed returns, the assessing authority could not make a belated assessment and recover entry tax by implication. The scheme contemplated returns under Section 7 and assessment on the basis of a return under Section 8, and taxation statutes must be strictly construed. In the absence of a specific enabling provision authorising assessment after a long lapse of time, the assessment was held without jurisdiction and could not be sustained. The impugned assessment was therefore set aside. en-us Wed, 27 Jul 2016 00:00:00 +0530 Wed, 23 Nov 2022 21:56:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=305245 Where the Entry Tax Act did not expressly empower assessment of an importer who had not filed returns, the assessing authority could not make a belated assessment and recover entry tax by implication. The scheme contemplated returns under Section 7 and assessment on the basis of a return under Section 8, and taxation statutes must be strictly construed. In the absence of a specific enabling provision authorising assessment after a long lapse of time, the assessment was held without jurisdiction and could not be sustained. The impugned assessment was therefore set aside. Case-Laws VAT and Sales Tax Wed, 27 Jul 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=305245