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2009 (1) TMI 790 - GAUHATI HIGH COURT
Validity of the Assam Entry Tax Act, 2008 and the Rules framed thereunder along with the provisions of the Assam Entry Tax (Amendment) Ordinance, 2008 questioned - Held that:- Levy of entry tax by the Act of 2008 is compensatory. The said finding would enable us to reach the further conclusion that by enacting the Act of 2008 the State Legislature had removed the defects in the earlier law, i.e., the Act of 2001 on account of which the said Act was declared to be ultra vires. We have also reached the conclusion that the Amendment Ordinance of 2008 is valid subject to our observations with regard to the date(s) from which the different specified goods will become taxable. Consequently, all the writ petitions are dismissed.