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of <h1>Constitution Bench precedent bars challenges to levy under U.P. Tax on Entry of Goods into Local Areas Act, 2007</h1> <h3>M/s. Parmarth iron pvt. Ltd. Versus The State Of Uttar Pradesh Thr. Secretary & Ors.,</h3> SC held that challenges to the levy under the U.P. Tax on Entry of Goods into Local Areas Act, 2007 need not be adjudicated in view of the Constitution ... Legality and validity of the levy of tax on entry of goods into the local area for consumption, use or sale therein under the provisions of the U.P. Tax on Entry of Goods into Local Areas Act, 2007 - HELD THAT:- It is not required to adjudicate these appeals in light of the Constitution Bench judgment of this Court in Jindal Stainless Ltd. & Anr. vs. State of Haryana & Ors. [2016 (11) TMI 545 - SUPREME COURT (LB)]. Appeal disposed off. The appellants challenged the legality and validity of the levy of tax on 'entry of goods into the local area for consumption, use or sale therein' under the U.P. Tax on Entry of Goods into Local Areas Act, 2007 (U.P. Act No. 30 of 2007). The constitutional challenge had failed in the High Court, and the matters were appealed. The Court held that it 'need not now adjudicate these appeals in light of the Constitution Bench judgment' in Jindal Stainless Ltd. & Anr. vs. State of Haryana & Ors., (2017) 12 SCC 1, and accordingly disposed of the appeals. Specific civil appeals were disposed in terms of the signed order; others (C.A. Nos. 5562-5564/2014) were dismissed in terms of the signed order. All pending applications, including applications for intervention/impleadment, were disposed of as a sequel to the disposal of the appeals.
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