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

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

CMA Lakshminarayana Pulipaka
on 24 September 2008
Published in VAT
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