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2024 (3) TMI 844 - HC - VAT and Sales TaxJurisdiction Of Authorities - Imposition of entry tax on Indian Made Foreign Liquor ('IMFL') - not placed item in the schedule to the New Act - replacement of the New Act as earlier Act has been declared ultra virus by the High Court - liability non est in law - HELD THAT:- It is clear that the provisional assessment was done as per the earlier Act of 2000 while final assessment has been done under the New Act. The Appellate Authority while passing the order dated December 31, 2022 has not considered the arguments placed by the petitioner with regard to the absence of goods in question in the schedule. It is to be noted that if the goods in question are not in the schedule of the New Act, the authorities had no jurisdiction whatsoever to impose entry tax on the same. This question is going to the very root of the matter and the authority should have considered and answered the same. Thus, the orders passed are bereft of any reason with regard to imposition of entry tax on IMFL that is not even an item in the schedule to the New Act. Thus, impugned orders are unreasoned and have been passed in a non speaking manner. Accordingly, the impugned order dated December 31, 2022 is quashed and set aside. The instant writ petition is allowed.
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