https://www.taxtmi.com/caselaws?id=307408 A levy of entry tax was not invalid merely because it was not shown to be compensatory, as the compensatory tax theory was no longer a valid basis to sustain the charge. The High Court's view that goods imported from outside the State and not manufactured or produced within the State could not be subjected to entry tax under Article 304(a) was displaced by the later binding larger Bench ruling in Jindal Stainless Ltd., which upheld the levy in favour of the State. The State's appeals succeeded to that extent, while the remaining appeals were left to be decided on their own merits. en-us Tue, 28 Mar 2017 00:00:00 +0530 Tue, 11 Apr 2023 21:39:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=307408 A levy of entry tax was not invalid merely because it was not shown to be compensatory, as the compensatory tax theory was no longer a valid basis to sustain the charge. The High Court's view that goods imported from outside the State and not manufactured or produced within the State could not be subjected to entry tax under Article 304(a) was displaced by the later binding larger Bench ruling in Jindal Stainless Ltd., which upheld the levy in favour of the State. The State's appeals succeeded to that extent, while the remaining appeals were left to be decided on their own merits. Case-Laws VAT and Sales Tax Tue, 28 Mar 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=307408