Entry of Goods - There being no disclosure of the quantifiable ...
Case Laws VAT and Sales Tax
July 3, 2013
Entry of Goods - There being no disclosure of the quantifiable benefits or the proportionality of the levy to the quantifiable benefits, either in the impugned Act or by way of affidavit, the tax does not meet the test of compensatory tax - Entry Tax Act is ultra vires to the constitution - HC
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