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TMI Blog1997 (2) TMI 515X X X X Extracts X X X X X X X X Extracts X X X X ..... Par Kar Adhiniyam, 1976 as amended by Act No. 24 of 1982 may be declared to be invalid and annexures A and D may be quashed. The petitioner has also prayed that the assessment and penalty imposed under section 43 of the Sales Tax Act read with section 13 of the Entry Tax Act may be set aside. 2.. Suffice it to say that so far as validity of section 3(1) of the Act of 1976 is concerned, the same ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 5 STC 197 (SC). We have heard counsel for the parties and perused the record. 4.. So far as challenge to the validity of the third proviso to section 3(1) of the Entry Tax Act is concerned, it has already been upheld by this Court. The said proviso clearly lays down that in case the goods which have entered into local area have not suffered tax, then the person who has purchased the goods is und ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e. Their Lordships observed that the contention was not a frivolous one and it was not raised merely for the purpose of avoiding tax liability. It was observed by their Lordships that it was a highly arguable contention which required serious consideration by the court. In these circumstances, their Lordships of the Supreme Court set aside the penalty. But in the present case, there is hardly any ..... X X X X Extracts X X X X X X X X Extracts X X X X
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