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<h1>Madras HC Invalidates Tamil Nadu Tax on Motor Vehicle Entry; Aligns with SC Ruling, Closes Petition Without Costs.</h1> The HC of Madras ruled the provisions of the Tamil Nadu Tax on Entry of Motor Vehicles into Local Areas Act, 1990, unconstitutional. The SC had previously ... Constitutionality of provisions of the Tamil Nadu Tax on Entry of Motor Vehicles into Local Areas Act, 1990 - HELD THAT:- The issue is no longer res integra. The Hon'ble Supreme Court in tJINDAL STAINLESS LTD. AND ANR. VERSUS STATE OF HARYANA AND ORS. [2016 (11) TMI 545 - SUPREME COURT] has settled the issue. Therefore, nothing survives fur further consideration in this writ petition. Petition closed. The High Court of Madras declared the provisions of the Tamil Nadu Tax on Entry of Motor Vehicles into Local Areas Act, 1990 as unconstitutional. The issue has been settled by the Supreme Court in a previous case, so the writ petition was closed with no costs.