entry tax is abolished for UP or not.

[Asked by Guest]

entry tax is abolished for UP or not. if what is the current rate for medicines,diesel.

[Rama Krishana]

Constitutional validity was upheld by the HC as:

The levy under the Act, 2007 is also not discriminatory, unreasonable or against public interest. The levy of entry tax under the Act, therefore, does not violate the freedom of trade, commerce and intercourse guaranteed under Art.301 of the Constitution of India. Section 7 of the Act validating the amount of entry tax levied, assessed, realized and collected under the U.P. Tax on Entry of Goods Act, 2000, is also valid and authorises the State to keep the entire amount, for the purposes of its utilisation for facilitating trade, commerce and intercourse in the local areas of the State

2013 (11) TMI 612 - ALLAHABAD HIGH COURT

AI Summary

Entry tax constitutional validity affirmed; levy held nondiscriminatory and not violative of trade freedom under Article 301.
The High Court affirmed that the entry tax levy under the Act, 2007 is not discriminatory or contrary to public interest and does not violate the freedom of trade under Article 301; it also upheld Section 7, validating amounts levied under the U.P. Tax on Entry of Goods Act, 2000, and authorising the State to retain and utilise those receipts to facilitate local trade and commerce.