Tata Steel Limited and Ors. v/s. State of Jharkhand and Ors.

Court :
JHARKHAND HIGH COURT

Brief :
Whether the Section 11 of the Jharkhand Value Added Tax is ultra vires and violative of Article 301

Citation :

Entry tax is levied only on the goods which are imported from outside the State and does not apply to the goods which are moved from one local area into another.No data or details have been placed by the State to show as to in in what manner, entry tax so collected has been or being utilized. In the amended provision or in the notification issued pursuant to the said provision, no separate earmarked facility has been planned for the traders. Moreover, there is absolutely no correlation to the revenue generated under the Act and the expenditure incurred by the local authorities for providing the services. Whatever facilities sought to be provided by the Act and the notification, are either the constitutional obligation of the State or statutory duty of the Corporation and the local bodies constituted under the Act. Therefore Section 11 of the Jharkhand Value Added Tax Act and the amendment made therein is ultra vires and unconstitutional

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Judgement posted by

CMA Lakshminarayana Pulipaka

Practicing Cost Accountant

Personal Profile CMA Lakshmi Narayana pulipaka aged about 38 years residing in Hyderabad cityis an Associate member of ICWAI since lastTen years and is a practising Cost and Management Accountant. With vast professional exeperienceabout 15years he served in different senior management positions and contributed a ... Read more

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