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2009 (7) TMI 1184 - HC - VAT and Sales TaxConstitutional validity of sections 4B and 4BB of the Karnataka Tax on Entry of Goods into Local Areas Act, 1979 and the Notification No. FD 41 CET 2003(iii) dated July 26, 2003 issued by the Government of Karnataka prescribing the rate of entry tax on the motor vehicles mentioned therein challenged Held that:- All the writ petitions are allowed. The impugned provisions namely sections 4B, 4BB of the Karnataka Tax on Entry of Goods into Local Areas Act, 1979 are declared as ultra vires the articles 301 and 304(a) of the Constitution of India and accordingly quashed. The notification issued in pursuance of the said impugned provision namely Notification No. FD 41 CET 2000(iii) dated July 26, 2003 and other notifications issued under the said provisions are all quashed. Consequently, wherever the assessment orders are passed and demands made in pursuance of the impugned provisions they also stand quashed.Taxes paid, if any, in pursuance of the aforesaid provisions, assessment orders and demands are ordered to be refunded to the respective parties within four weeks from the date of receipt of copy of this order.
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