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    <title>2024 (3) TMI 844 - ALLAHABAD HIGH COURT</title>
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    <description>Entry tax could not be validly imposed on IMFL under the New Act where the goods were not included in the statutory schedule, because the taxing authority lacked jurisdiction to levy tax on items outside the schedule. The appellate order was also unsustainable because it failed to address this core objection and gave no reasons on the legality of the levy. The impugned appellate order was quashed, and the matter was remanded for a fresh, reasoned decision after hearing the taxpayer.</description>
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    <pubDate>Thu, 14 Mar 2024 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=451063</link>
      <description>Entry tax could not be validly imposed on IMFL under the New Act where the goods were not included in the statutory schedule, because the taxing authority lacked jurisdiction to levy tax on items outside the schedule. The appellate order was also unsustainable because it failed to address this core objection and gave no reasons on the legality of the levy. The impugned appellate order was quashed, and the matter was remanded for a fresh, reasoned decision after hearing the taxpayer.</description>
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      <pubDate>Thu, 14 Mar 2024 00:00:00 +0530</pubDate>
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