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2016 (10) TMI 84 - HC - VAT and Sales TaxLevy and collection of Entry tax - transaction using E-commerce portal - business of providing logistics and delivery services to various individual buyers - goods purchased meant for personal use and not for re-sale - CST - Bihar Tax on Entry of Goods into Local Areas for consumption, Use or Sale Therein Act, 1993 - Bihar Tax on Entry of Goods into Local Areas for Consumption, Use or Sale Therein (Amendment) Act, 2001 - conduct of trade, commerce and intercourse as contained in Chapter XIII of the Constitution of India - whether tax can be levied on entry of goods in local areas? Held that: - no tax can be levied on entry of goods into local areas, in terms of the impugned provisions, over the transactions, made on e-commerce portals, for personal use or consumption of individual consumer. The impugned provisions of the Bihar Finance Act, 2015 (Bihar Act 9 of 2015), amending the Bihar Tax on Entry of Goods into Local Areas for Consumption, Use or Sale Therein Act, 1993 and the Rules made thereunder and Notifications S.O. 176 & 18 both, dated 20.01.2016, are declared as ultra vires to the Constitution and are accordingly quashed. The impugned provisions as contained in Entry of Goods into Local Areas for Consumption, Use or Sale Therein Act, 1993 held to be discriminatory and violative of Article 304(a) of the Constitution of India read with Article 303 of Constitution of India. Petition allowed - decided in favor of petitioner.
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