Refund of special additional duty
Since no database was prepared by the state to indicate the quantifiable data on the basis of which the entry tax was sought to be levied, it was held that though it is a levy of compensatory tax, it does not provide quantifiable and proportionate benefits to the tax payers.
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| Published in | Financial Express |
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| Main Author | |
| Format | Newspaper Article |
| Language | English |
| Published |
New Delhi
Athena Information Solutions Pvt. Ltd
28.09.2012
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| Subjects | |
| Online Access | Get full text |
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| Summary: | Since no database was prepared by the state to indicate the quantifiable data on the basis of which the entry tax was sought to be levied, it was held that though it is a levy of compensatory tax, it does not provide quantifiable and proportionate benefits to the tax payers. |
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