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The case before Karnataka High Court involved the constitutional ...

Entry Tax: The constitutional validity of Section 2A (8-a) of KTEG Act, emphasizing primacy of charging provision over definition provision.

Case Laws VAT and Sales Tax

May 30, 2024

The case before Karnataka High Court involved the constitutional validity of Section 2A (8-a) of Karnataka Tax on Entry of Goods Act, 1979. The issue was the inclusion of "prevailing market price" in the definition of "value of goods" and if reassessment notices after a significant time lapse are valid u/s 6(2) of KTEG Act. The Court held that the charging provision u/s 3(1) is fundamental for levying entry tax, and any conflict with the definition clause must be resolved in favor of the charging provision. Reassessment based on a mere change of opinion is not valid u/s 6(2). The Court allowed the writ petition, stating that the petitioner need not seek an alternate remedy due to the significant legal and constitutional implications involved. The assessment orders and reassessment notices were found to lack jurisdiction and were quashed.

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The case before Karnataka High Court involved the constitutional ...

Entry Tax: The constitutional validity of Section 2A (8-a) of KTEG Act, emphasizing primacy of charging provision over definition provision.

Case Laws VAT and Sales Tax

May 30, 2024

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