Court : Jharkhand
Reported in : [2008(3)JCR365(Jhr)]
..... on the other hand submitted that the relevant provisions of the vat tax act relating to imposition of entry tax under facially and patently show that the levy of entry tax is compensatory in nature for the following reasons:(i) the preamble of the act, after amendment by 2007 amendment act says that value added tax act is an act to provide for and consolidate the laws relating to value added tax on sale or purchase ..... member(e) secretary, agriculture and sugarcane ex-officiodepartment, government of jharkhand member(f) secretary, industries department, government ex-officiojharkhand member(g) secretary, energy department, government of ex-officiojharkhand member(h) secretary, drinking water and sanitation ex-officiodepartment, government of jharkhand member5. ..... submitted that when the tax is as a part of regulation or as a part of regulatory measures, its basis shifts from the concept of 'burden' to the concept, of measurable/quantifiable benefit and then it becomes 'a compensatory tax' and its payment is then not for revenue but as reimbursement/recompense to the service/facilily provider.30 ..... services such as convenient roads, protection from transport of goods through traffic ..... in 2007 have been challenged mainly on the ground that it does not fulfill the requirement of articles ..... for assistance to local areas for their development generally and the amendment brings about only a superficial change in the language while retaining the basic character of the levy as a source for ..... karnataka .....
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