https://www.taxtmi.com/caselaws?id=777631 Explosives notified under Section 4-A of the Chhattisgarh Entry Tax Act in specified local areas were governed by the rate fixed in that notification, not by the general rate under Section 4. Section 3 identifies entry into a local area as the charging event, Section 4 sets the ordinary rate, and Section 4-A creates a separate scheme for notified goods used mainly in manufacture, permitting the State to prescribe both the goods and an enhanced rate by notification. Where the 27-07-2006 notification covered explosives and fixed the applicable rates, and the notification remained unchallenged, the authorities were bound to apply that notified rate and could not revert to the general rate. en-us Fri, 29 Aug 2025 00:00:00 +0530 Wed, 03 Sep 2025 08:19:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=777631 Explosives notified under Section 4-A of the Chhattisgarh Entry Tax Act in specified local areas were governed by the rate fixed in that notification, not by the general rate under Section 4. Section 3 identifies entry into a local area as the charging event, Section 4 sets the ordinary rate, and Section 4-A creates a separate scheme for notified goods used mainly in manufacture, permitting the State to prescribe both the goods and an enhanced rate by notification. Where the 27-07-2006 notification covered explosives and fixed the applicable rates, and the notification remained unchallenged, the authorities were bound to apply that notified rate and could not revert to the general rate. Case-Laws VAT / Sales Tax Fri, 29 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=777631