TaxTMI Login
Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
When case Id is present, search is done only for this
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Case Laws
of of All Case Laws
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>Supreme Court upholds Orissa High Court decision on Entry Tax classification</h1> <h3>Senior Divisional Mechanical Engineer Versus State of Orissa and others</h3> The Supreme Court dismissed the appeals without costs, upholding the Orissa High Court's decision that Entry Tax is not a tax directly imposed on the ... - Issues involved: Interpretation of Article 285 and 289 of the Constitution, applicability of Section 184 of the Railways Act, 1989 in relation to Entry Tax under Orissa Entry Tax Act, 1999.Interpretation of Article 285 and 289 of the Constitution:The Supreme Court examined the immunity granted by Articles 285 and 289 of the Constitution, emphasizing that the exemption is limited to taxes directly on income or property, not on goods indirectly. The Court referred to previous judgments highlighting the distinction between direct taxes on property/income and indirect taxes like excise duty or sales tax. It reiterated that duties of excise are imposed on the act of manufacture, not directly on goods, emphasizing the difference between direct and indirect taxes.Applicability of Section 184 of the Railways Act, 1989:The Court analyzed Section 184 of the Railways Act, 1989, which states that a railway administration is not liable to pay tax in aid of local authority funds unless specified by the Central Government. The argument that Octroi Duty and Entry Tax are similar was dismissed, clarifying that Entry Tax is levied on goods entering a local area for consumption, distinct from Octroi Duty. The Court differentiated between the charging provisions and collection/disbursement of taxes, emphasizing that Section 36 of the 1999 Act deals with collection and disbursement, not levy.Conclusion:The Court found no merit in the appeals, dismissing them without costs. It upheld the Orissa High Court's judgment that Entry Tax is not a tax directly imposed on the income or property of the Union, and that Section 184 of the Railways Act does not apply to Entry Tax under the 1999 Act. The judgment reaffirmed the distinction between direct and indirect taxes, emphasizing the Constitutional Scheme and Articles 285 and 289 of the Constitution.
TaxTMI 
TaxTMI 
