Writ challenging validity of Tax on Entry of Goods into Local Areas Act dismissed; railway liable to pay entry tax Writ challenging validity of the Uttar Pradesh Tax on Entry of Goods into Local Areas Act was dismissed by the HC. The court relied on a prior Division ...
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Writ challenging validity of Tax on Entry of Goods into Local Areas Act dismissed; railway liable to pay entry tax
Writ challenging validity of the Uttar Pradesh Tax on Entry of Goods into Local Areas Act was dismissed by the HC. The court relied on a prior Division Bench ruling upholding the Act's validity and affirming liability of the railway to pay entry tax. Finding no merit in the petition, the HC dismissed the writ.
Petition challenged the legality and validity of the Uttar Pradesh Tax on Entry of Goods into Local Areas Act. Respondents relied on a Division Bench decision in ITC v. State of U.P., 2012 NTN 481, which had upheld the Act's validity and, at paras. 124-126, held that "Railway is also liable to pay the Entry Tax." Petitioners' contention therefore faced binding precedent on both the constitutional validity of the statute and its applicability to railways. Applying that precedent, the court found no merit in the writ petition and dismissed it.
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