banner_ad

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


Last updated: 24 September 2008

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
 

CCI Pro
Comments

Join CAclubindia WhatsApp Finance Community & stay updated with the latest TAX news, compliance alerts and important updates all in one place!

Other Latest Judgments

View More Judgments »


banner

Trending Online Classes

view all classess

CCI Pro
Meet our CAclubindia PRO Members
Subscribe Now

Follow us
add to google news

Browse by Category




Latest Job Openings

View all
Company
08 May 2026
Paid Assistants

Quick Taxperts Private Limited

Bengaluru

Graduate (Any)

View Details
Company
ARTICLESHIP 04 June 2026
Article

Rakhecha & Co.

New Delhi

CA Inter

View Details
Company
27 May 2026
Audit Assitant

Virender K Gupta and Co

New Delhi

B.Com

View Details
Company
26 May 2026
Education Content Creator

Adyayam Education LLP

Bengaluru

CA Foundation

View Details
Company
ARTICLESHIP 14 May 2026
CA ARTICLE

PRAVEEN GARG & CO

Faridabad

CA Foundation

View Details
Company
Featured 27 May 2026
Lead Conversion Executive / Sales Closing Executive

SMJ global advisors pvt ltd

New Delhi

B.Com

View Details
Company
08 May 2026
CHARTERED ACCOUNTANT

SHAH LADHA AND ASSOCIATE

Ahmedabad

CA

View Details
Company
22 May 2026
Sr. Financial Analyst - Consolidation

Search Synergy

Mumbai

CA

View Details